                                 CODE OF VIRGINIA

LICENSING REQUIREMENTS FOR PERSONS (§ 54.1-4409.1)

A. A person must be licensed in order to use the CPA title in Virginia.

   1. The person shall hold a Virginia license if he provides services to the
   public and the principal place of business in which he provides those services
   is in Virginia.

   2. Other persons shall not be required to hold a Virginia license in order to
   use the CPA title in Virginia provided that they hold the license of another
   state and comply with the practice privilege provisions of &#xA7; 54.1-4411.

B. The Board shall prescribe the methods, fees, and continuing professional
education requirements for a person to apply for the issuance, renewal, or
reinstatement of a Virginia license.

C. The Board has the authority to refuse to grant a person the privilege of
using the CPA title in Virginia if, based upon all the information available,
the Board finds that the person is unfit or unsuited to use the CPA title in
Virginia. The Board shall not refuse to grant a person the privilege of using
the CPA title in Virginia solely because of a criminal conviction.

HISTORY: 2007, c. 804; 2017, c. 403; 2025, cc. 523, 539.