{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/54.1-4425.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/54.1-4425.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/54.1-4425.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/54.1-4425.html"}],"law_id":65630,"edition_id":1,"section_id":65630,"structure_id":14599,"section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","history":"2013, c. 297; 2017, c. 403; 2024, cc. 654, 677; 2025, cc. 523, 539.","full_text":"A\n\nExcept as otherwise provided in subsections B and C, any complaint against the holder of a Virginia license for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of the Code for which the Board has enforcement responsibility, in order to be investigated by the Board, shall be made in writing, or otherwise made in accordance with Board procedures, and received by the Board within five years of the act, omission, or occurrence giving rise to the violation.B\n\nHowever, where a holder of a Virginia license has materially and willfully misrepresented, concealed, or omitted any information and the information so misrepresented, concealed, or omitted is material to the establishment of the violation, the complaint may be made at any time within two years after discovery of the misrepresentation, concealment, or omission.C\n\nIn cases where criminal charges have been filed involving matters that, if found to be true, would also constitute a violation of the regulations or laws of the regulant’s profession enforced by the Board, an investigation may be initiated by the Board at any time within five years following the date of conviction.D\n\nIn order to be investigated by the Board, any complaint against an individual or firm using the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or against a firm or entity providing attest services, compilation services, or financial statement preparation services under subsection C of § 54.1-4412.1 for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of this Code for which the Board has enforcement responsibility shall be made in writing, or otherwise made in accordance with Board procedures, and received by the Board within five years of the act, omission, or occurrence giving rise to the violation.E\n\nPublic information obtained from any source may serve as the basis for a written complaint. Nothing in this section shall be construed to require the filing of a complaint if the alleged violation of the statute or regulation is discovered during an investigation authorized by law, and the acts, omissions, or conditions constituting the alleged violations are witnessed by a sworn investigator appointed by the Executive Director.F\n\nNothing herein shall deny the right of any party to bring a civil cause of action in a court of law.","order_by":null,"text":{"0":{"id":238542,"text":"Except as otherwise provided in subsections B and C, any complaint against the holder of a Virginia license for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of the Code for which the Board has enforcement responsibility, in order to be investigated by the Board, shall be made in writing, or otherwise made in accordance with Board procedures, and received by the Board within five years of the act, omission, or occurrence giving rise to the violation.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":238543,"text":"However, where a holder of a Virginia license has materially and willfully misrepresented, concealed, or omitted any information and the information so misrepresented, concealed, or omitted is material to the establishment of the violation, the complaint may be made at any time within two years after discovery of the misrepresentation, concealment, or omission.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":238544,"text":"In cases where criminal charges have been filed involving matters that, if found to be true, would also constitute a violation of the regulations or laws of the regulant’s profession enforced by the Board, an investigation may be initiated by the Board at any time within five years following the date of conviction.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":238545,"text":"In order to be investigated by the Board, any complaint against an individual or firm using the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 or against a firm or entity providing attest services, compilation services, or financial statement preparation services under subsection C of § 54.1-4412.1 for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of this Code for which the Board has enforcement responsibility shall be made in writing, or otherwise made in accordance with Board procedures, and received by the Board within five years of the act, omission, or occurrence giving rise to the violation.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":238546,"text":"Public information obtained from any source may serve as the basis for a written complaint. Nothing in this section shall be construed to require the filing of a complaint if the alleged violation of the statute or regulation is discovered during an investigation authorized by law, and the acts, omissions, or conditions constituting the alleged violations are witnessed by a sworn investigator appointed by the Executive Director.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":238547,"text":"Nothing herein shall deny the right of any party to bring a civil cause of action in a court of law.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/54.1-4425\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapter 297<\/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 3 times. 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. Those modifications are as follows: in 2017, chapter 403<\/a>; in 2024, chapters 654<\/a> and 677<\/a>; in 2025, chapters 523<\/a> and 539<\/a>.<\/p>","references":false,"refers_to":[{"id":84949,"section_number":"54.1-4411","catch_line":"Practice privilege provisions for persons who hold the license of another state","order_by":null,"url":"\/54.1-4411\/"},{"id":80082,"section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","order_by":null,"url":"\/54.1-4412.1\/"}],"permalink":{"id":244765,"object_type":"law","relational_id":65630,"identifier":"54.1-4425","token":"54.1\/VI\/44\/54.1-4425","url":"\/54.1-4425\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/54.1-4425\/","token":"54.1\/VI\/44\/54.1-4425","dublin_core":{"Title":"Time for filing complaints against CPAs or CPA firms","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4425","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as otherwise provided in subsections B and C, any complaint against the holder of a Virginia license<\/span> for any violation of statutes<\/span> or regulations pertaining to the Board<\/span> or any of the programs that may be in another title of the Code for which the Board<\/span> has enforcement responsibility, in order<\/span> to be investigated by the Board<\/span>, shall be made in writing, or otherwise made in accordance with Board<\/span> procedures, and received by the Board<\/span> within five years of the act, omission, or occurrence giving rise to the violation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> However, where a holder of a Virginia license<\/span> has materially and willfully misrepresented, concealed, or omitted any information and the information so misrepresented, concealed, or omitted is material<\/span> to the establishment of the violation, the complaint may be made at any time within two years after discovery<\/span> of the misrepresentation, concealment, or omission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In cases where criminal charges have been filed involving matters that, if found to be true, would also constitute a violation of the regulations or laws<\/span> of the regulant’s profession enforced by the Board<\/span>, an investigation may be initiated by the Board<\/span> at any time within five years following the date of conviction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In order<\/span> to be investigated by the Board<\/span>, any complaint against an individual or firm<\/span> using the CPA title in Virginia<\/span> under the practice privilege<\/span> provisions of § 54.1-4411<\/a> or against a firm<\/span> or entity providing attest services<\/span>, compilation services<\/span>, or financial statement preparation services<\/span> under subsection C of § 54.1-4412.1<\/a> for any violation of statutes<\/span> or regulations pertaining to the Board<\/span> or any of the programs that may be in another title of this Code for which the Board<\/span> has enforcement responsibility shall be made in writing, or otherwise made in accordance with Board<\/span> procedures, and received by the Board<\/span> within five years of the act, omission, or occurrence giving rise to the violation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Public information obtained from any source may serve as the basis for a written complaint. Nothing in this section shall be construed to require the filing of a complaint if the alleged violation of the statute<\/span> or regulation is discovered during an investigation authorized by law<\/span>, and the acts, omissions, or conditions constituting the alleged violations are witnessed by a sworn investigator appointed by the Executive Director<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Nothing herein shall deny the right of any party<\/span> to bring a civil cause of action<\/span> in a court<\/span> of law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTIME FOR FILING COMPLAINTS AGAINST CPAS OR CPA FIRMS (\u00a7 54.1-4425)\n\nA. Except as otherwise provided in subsections B and C, any complaint against\nthe holder of a Virginia license for any violation of statutes or regulations\npertaining to the Board or any of the programs that may be in another title of\nthe Code for which the Board has enforcement responsibility, in order to be\ninvestigated by the Board, shall be made in writing, or otherwise made in\naccordance with Board procedures, and received by the Board within five years of\nthe act, omission, or occurrence giving rise to the violation.\n\nB. However, where a holder of a Virginia license has materially and willfully\nmisrepresented, concealed, or omitted any information and the information so\nmisrepresented, concealed, or omitted is material to the establishment of the\nviolation, the complaint may be made at any time within two years after\ndiscovery of the misrepresentation, concealment, or omission.\n\nC. In cases where criminal charges have been filed involving matters that, if\nfound to be true, would also constitute a violation of the regulations or laws\nof the regulant’s profession enforced by the Board, an investigation may\nbe initiated by the Board at any time within five years following the date of\nconviction.\n\nD. In order to be investigated by the Board, any complaint against an individual\nor firm using the CPA title in Virginia under the practice privilege provisions\nof § 54.1-4411 or against a firm or entity providing attest services,\ncompilation services, or financial statement preparation services under\nsubsection C of § 54.1-4412.1 for any violation of statutes or regulations\npertaining to the Board or any of the programs that may be in another title of\nthis Code for which the Board has enforcement responsibility shall be made in\nwriting, or otherwise made in accordance with Board procedures, and received by\nthe Board within five years of the act, omission, or occurrence giving rise to\nthe violation.\n\nE. Public information obtained from any source may serve as the basis for a\nwritten complaint. Nothing in this section shall be construed to require the\nfiling of a complaint if the alleged violation of the statute or regulation is\ndiscovered during an investigation authorized by law, and the acts, omissions,\nor conditions constituting the alleged violations are witnessed by a sworn\ninvestigator appointed by the Executive Director.\n\nF. Nothing herein shall deny the right of any party to bring a civil cause of\naction in a court of law.\n\nHISTORY: 2013, c. 297; 2017, c. 403; 2024, cc. 654, 677; 2025, cc. 523, 539.","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}}