{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4415.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4415.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4415.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4415.html"}],"law_id":56105,"edition_id":1,"section_id":56105,"structure_id":14599,"section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","history":"2001, c. 832; 2007, c. 804.","full_text":"The unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:\n\n1\n\nThe practice of the person or entity in Virginia is limited to providing services to persons or entities who are residents of, governments of, or business entities of the country in which the entitlement is held;2\n\nThe person or entity does not engage in the practice of public accounting for any other person, firm, or governmental unit located in Virginia; and3\n\nThe person or entity designates the country of origin and does not use any title or designation other than the one under which he or the entity may lawfully practice in the country of origin, which may be followed by a translation of the title or designation into English.","order_by":null,"text":{"0":{"id":205639,"text":"The unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":205640,"text":"The practice of the person or entity in Virginia is limited to providing services to persons or entities who are residents of, governments of, or business entities of the country in which the entitlement is held;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":205641,"text":"The person or entity does not engage in the practice of public accounting for any other person, firm, or governmental unit located in Virginia; and","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":205642,"text":"The person or entity designates the country of origin and does not use any title or designation other than the one under which he or the entity may lawfully practice in the country of origin, which may be followed by a translation of the title or designation into English.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":14599,"edition_id":1,"name":"Public Accountants","identifier":"44","label":"chapter","depth":3,"order_by":1,"parent_id":14598,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244631,"object_type":"structure","relational_id":14599,"identifier":"44","token":"54.1\/VI\/44","url":"\/54.1\/VI\/44\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14598,"edition_id":1,"name":"Professions Regulated by Other Entities","identifier":"VI","label":"subtitle","depth":2,"order_by":1,"parent_id":12754,"metadata":{},"date_created":"2026-06-26 03:48:49","date_modified":"2026-06-26 03:48:49","permalink":{"id":244629,"object_type":"structure","relational_id":14598,"identifier":"VI","token":"54.1\/VI","url":"\/54.1\/VI\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12754,"edition_id":1,"name":"Professions and Occupations","identifier":"54.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":239313,"object_type":"structure","relational_id":12754,"identifier":"54.1","token":"54.1","url":"\/54.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77707,"structure_id":14599,"section_number":"54.1-4400","catch_line":"Definitions","url":"\/54.1-4400\/","token":"54.1\/VI\/44\/54.1-4400","metadata":false},{"id":65495,"structure_id":14599,"section_number":"54.1-4401","catch_line":"Applicability of chapter","url":"\/54.1-4401\/","token":"54.1\/VI\/44\/54.1-4401","metadata":false},{"id":76023,"structure_id":14599,"section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402","metadata":false},{"id":81120,"structure_id":14599,"section_number":"54.1-4403","catch_line":"General powers and duties of the Board","url":"\/54.1-4403\/","token":"54.1\/VI\/44\/54.1-4403","metadata":false},{"id":63559,"structure_id":14599,"section_number":"54.1-4404","catch_line":"Board to employ Executive Director; legal counsel","url":"\/54.1-4404\/","token":"54.1\/VI\/44\/54.1-4404","metadata":false},{"id":73724,"structure_id":14599,"section_number":"54.1-4405","catch_line":"Board of Accountancy Fund; receipts; disbursements","url":"\/54.1-4405\/","token":"54.1\/VI\/44\/54.1-4405","metadata":false},{"id":76188,"structure_id":14599,"section_number":"54.1-4405.1","catch_line":"Board of Accountancy Trust Account; creation; expenditures; excess moneys","url":"\/54.1-4405.1\/","token":"54.1\/VI\/44\/54.1-4405.1","metadata":false},{"id":62977,"structure_id":14599,"section_number":"54.1-4406","catch_line":"Powers and duties of the Executive Director","url":"\/54.1-4406\/","token":"54.1\/VI\/44\/54.1-4406","metadata":false},{"id":62850,"structure_id":14599,"section_number":"54.1-4407","catch_line":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","url":"\/54.1-4407\/","token":"54.1\/VI\/44\/54.1-4407","metadata":false},{"id":70412,"structure_id":14599,"section_number":"54.1-4408","catch_line":"Subpoenas","url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408","metadata":false},{"id":73633,"structure_id":14599,"section_number":"54.1-4409","catch_line":"Repealed","url":"\/54.1-4409\/","token":"54.1\/VI\/44\/54.1-4409","metadata":false},{"id":71993,"structure_id":14599,"section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","url":"\/54.1-4409.1\/","token":"54.1\/VI\/44\/54.1-4409.1","metadata":false},{"id":76842,"structure_id":14599,"section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2","metadata":false},{"id":76079,"structure_id":14599,"section_number":"54.1-4410","catch_line":"Repealed","url":"\/54.1-4410\/","token":"54.1\/VI\/44\/54.1-4410","metadata":false},{"id":84949,"structure_id":14599,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","url":"\/54.1-4411\/","token":"54.1\/VI\/44\/54.1-4411","metadata":false},{"id":73017,"structure_id":14599,"section_number":"54.1-4412","catch_line":"Repealed","url":"\/54.1-4412\/","token":"54.1\/VI\/44\/54.1-4412","metadata":false},{"id":80082,"structure_id":14599,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","url":"\/54.1-4412.1\/","token":"54.1\/VI\/44\/54.1-4412.1","metadata":false},{"id":81954,"structure_id":14599,"section_number":"54.1-4413","catch_line":"Repealed","url":"\/54.1-4413\/","token":"54.1\/VI\/44\/54.1-4413","metadata":false},{"id":72351,"structure_id":14599,"section_number":"54.1-4413.2","catch_line":"Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges","url":"\/54.1-4413.2\/","token":"54.1\/VI\/44\/54.1-4413.2","metadata":false},{"id":81324,"structure_id":14599,"section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","url":"\/54.1-4413.3\/","token":"54.1\/VI\/44\/54.1-4413.3","metadata":false},{"id":57633,"structure_id":14599,"section_number":"54.1-4413.4","catch_line":"Penalties","url":"\/54.1-4413.4\/","token":"54.1\/VI\/44\/54.1-4413.4","metadata":false},{"id":86268,"structure_id":14599,"section_number":"54.1-4413.5","catch_line":"Confidential consent agreements","url":"\/54.1-4413.5\/","token":"54.1\/VI\/44\/54.1-4413.5","metadata":false},{"id":63959,"structure_id":14599,"section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414","metadata":false},{"id":56105,"structure_id":14599,"section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415","metadata":false},{"id":65607,"structure_id":14599,"section_number":"54.1-4416","catch_line":"Board's powers with respect to hearings under this chapter","url":"\/54.1-4416\/","token":"54.1\/VI\/44\/54.1-4416","metadata":false},{"id":63703,"structure_id":14599,"section_number":"54.1-4417","catch_line":"Repealed","url":"\/54.1-4417\/","token":"54.1\/VI\/44\/54.1-4417","metadata":false},{"id":64058,"structure_id":14599,"section_number":"54.1-4418","catch_line":"Recovery of cost after grant of formal fact-finding","url":"\/54.1-4418\/","token":"54.1\/VI\/44\/54.1-4418","metadata":false},{"id":66516,"structure_id":14599,"section_number":"54.1-4419","catch_line":"Repealed","url":"\/54.1-4419\/","token":"54.1\/VI\/44\/54.1-4419","metadata":false},{"id":69333,"structure_id":14599,"section_number":"54.1-4420","catch_line":"Repealed","url":"\/54.1-4420\/","token":"54.1\/VI\/44\/54.1-4420","metadata":false},{"id":57198,"structure_id":14599,"section_number":"54.1-4421","catch_line":"Biennial report","url":"\/54.1-4421\/","token":"54.1\/VI\/44\/54.1-4421","metadata":false},{"id":62207,"structure_id":14599,"section_number":"54.1-4422","catch_line":"Expired","url":"\/54.1-4422\/","token":"54.1\/VI\/44\/54.1-4422","metadata":false},{"id":77879,"structure_id":14599,"section_number":"54.1-4423","catch_line":"Use of consultants in investigations","url":"\/54.1-4423\/","token":"54.1\/VI\/44\/54.1-4423","metadata":false},{"id":72620,"structure_id":14599,"section_number":"54.1-4424","catch_line":"Certain information not to be made public","url":"\/54.1-4424\/","token":"54.1\/VI\/44\/54.1-4424","metadata":false},{"id":65630,"structure_id":14599,"section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","url":"\/54.1-4425\/","token":"54.1\/VI\/44\/54.1-4425","metadata":false}],"previous_section":{"id":63959,"structure_id":14599,"section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414","metadata":false},"next_section":{"id":65607,"structure_id":14599,"section_number":"54.1-4416","catch_line":"Board's powers with respect to hearings under this chapter","url":"\/54.1-4416\/","token":"54.1\/VI\/44\/54.1-4416","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4415\/","history_text":"<p>This law was first created in 2001. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0832\">832<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0804\">804<\/a>.<\/p>","references":false,"refers_to":[{"id":63959,"section_number":"54.1-4414","catch_line":"Prohibited acts","order_by":null,"url":"\/54.1-4414\/"}],"permalink":{"id":244725,"object_type":"law","relational_id":56105,"identifier":"54.1-4415","token":"54.1\/VI\/44\/54.1-4415","url":"\/54.1-4415\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415","dublin_core":{"Title":"Exemptions from unlawful acts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4415","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The unlawful acts listed in \u00a7&nbsp;<a class=\"law\" title=\"Prohibited acts\" href=\"\/54.1-4414\/\">54.1-4414<\/a> shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the <span class=\"dictionary\">practice of public accounting<\/span> or its equivalent in the country, provided that:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> The practice of the person or entity in Virginia is limited to providing services to persons or entities who are residents of, governments of, or business entities of the country in which the entitlement is held; <a id=\"paragraph-205640\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4415\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> The person or entity does not engage in the <span class=\"dictionary\">practice of public accounting<\/span> for any other person, <span class=\"dictionary\">firm<\/span>, or governmental unit located in Virginia; and <a id=\"paragraph-205641\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4415\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> The person or entity designates the country of origin and does not use any title or designation other than the one under which he or the entity may lawfully practice in the country of origin, which may be followed by a translation of the title or designation into English. <a id=\"paragraph-205642\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/54.1-4415\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTIONS FROM UNLAWFUL ACTS (\u00a7 54.1-4415)\n\nThe unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity\nholding a certification, designation, degree, or license granted in a foreign\ncountry entitling the holder to engage in the practice of public accounting or\nits equivalent in the country, provided that:\n\n1. The practice of the person or entity in Virginia is limited to providing\nservices to persons or entities who are residents of, governments of, or\nbusiness entities of the country in which the entitlement is held;\n\n2. The person or entity does not engage in the practice of public accounting for\nany other person, firm, or governmental unit located in Virginia; and\n\n3. The person or entity designates the country of origin and does not use any\ntitle or designation other than the one under which he or the entity may\nlawfully practice in the country of origin, which may be followed by a\ntranslation of the title or designation into English.\n\nHISTORY: 2001, c. 832; 2007, c. 804.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}