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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>57198</law_id><section_number>54.1-4421</section_number><catch_line>Biennial report</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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><p>The <span class="dictionary">Board</span> shall submit a biennial report to the Governor and General Assembly on or before November 1 of each even-numbered year. The biennial report shall contain, at a minimum, the following information: (i) a description of the <span class="dictionary">Board</span>&#x2019;s activities, (ii) a report on the <span class="dictionary">Board</span>&#x2019;s <span class="dictionary">financial statements</span>, (iii) statistical information regarding the administrative <span class="dictionary">hearings</span> and decisions of the <span class="dictionary">Board</span>, and (iv) a general summary of all complaints received against persons and <span class="dictionary">firms</span> and the procedures used to resolve the complaints.</p></section></text><history>2001, c. 832; 2004, c. 650; 2007, c. 804; 2024, cc. 654, 677.</history><metadata></metadata></law>
