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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>71993</law_id><section_number>54.1-4409.1</section_number><catch_line>Licensing requirements for persons</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>54.1-4402</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="54.1">Professions and Occupations</unit><unit label="subtitle" level="2" order_by="1" identifier="VI">Professions Regulated by Other Entities</unit><unit label="chapter" level="3" order_by="1" identifier="44">Public Accountants</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> A person must be <span class="dictionary">licensed</span> in <span class="dictionary">order</span> to use the <span class="dictionary">CPA</span> title in Virginia. <a id="paragraph-259400" class="section-permalink" href="https://vacode.org/54.1-4409.1/#A"><i class="fa fa-link"/></a></p></section>
						<section id="A1" class="indent-1"><p><span class="prefix-number">1.</span> The person shall hold a <span class="dictionary">Virginia license</span> if he provides services to the public and the principal place of business in which he provides those services is in Virginia. <a id="paragraph-259401" class="section-permalink" href="https://vacode.org/54.1-4409.1/#A1"><i class="fa fa-link"/></a></p></section>
						<section id="A2" class="indent-1"><p><span class="prefix-number">2.</span> Other persons shall not be required to hold a <span class="dictionary">Virginia license</span> in <span class="dictionary">order</span> to use the <span class="dictionary">CPA</span> title in Virginia provided that they hold the <span class="dictionary">license of another state</span> and comply with the practice <span class="dictionary">privilege</span> provisions of &#xA7; <a class="law" title="Practice privilege provisions for persons who hold the license of another state" href="/54.1-4411/">54.1-4411</a>. <a id="paragraph-259402" class="section-permalink" href="https://vacode.org/54.1-4409.1/#A2"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The <span class="dictionary">Board</span> shall prescribe the methods, fees, and <span class="dictionary">continuing professional education</span> requirements for a person to apply for the issuance, renewal, or reinstatement of a <span class="dictionary">Virginia license</span>. <a id="paragraph-259403" class="section-permalink" href="https://vacode.org/54.1-4409.1/#B"><i class="fa fa-link"/></a></p></section>
						<section id="C"><p><span class="prefix-number">C.</span> The <span class="dictionary">Board</span> has the authority to refuse to grant a person the <span class="dictionary">privilege</span> of <span class="dictionary">using the CPA title in Virginia</span> if, based upon all the information available, the <span class="dictionary">Board</span> finds that the person is unfit or unsuited to use the CPA title in Virginia. The <span class="dictionary">Board</span> shall not refuse to grant a person the <span class="dictionary">privilege</span> of <span class="dictionary">using the CPA title in Virginia</span> solely because of a criminal <span class="dictionary">conviction</span>. <a id="paragraph-259404" class="section-permalink" href="https://vacode.org/54.1-4409.1/#C"><i class="fa fa-link"/></a></p></section></text><history>2007, c. 804; 2017, c. 403; 2025, cc. 523, 539.</history><metadata></metadata></law>
