                                 CODE OF VIRGINIA

HOW A PERSON MAY OBTAIN A VIRGINIA LICENSE (§ 54.1-4409.2)

A. A person who has not held the license of any state may obtain a Virginia
license under this subsection.

   1. To be considered for a Virginia license, the person seeking licensure
   shall:
   				a. Provide documentation that he has obtained from one or more accredited
   institutions at least 150 semester hours of education, a baccalaureate or
   higher degree, and an accounting concentration or equivalent, as defined by
   the Board. For a person seeking licensure on or after January 1, 2026, provide
   documentation that he has obtained from one or more accredited institutions a
   baccalaureate or higher degree and an accounting concentration or equivalent,
   as defined by the Board;
   				b. Provide documentation that he has passed the CPA examination;
   				c. Describe his continuing professional education since he passed the CPA
   examination. The Board shall determine whether his continuing professional
   education complies with the continuing professional education requirement
   prescribed by the Board for that period; and
   				d. (1)  For a person seeking licensure prior to January 1, 2026, describe
   his experience. The Board shall determine whether his experience complies with
   the experience requirement prescribed by the Board.

      2. For a person seeking licensure on or after January 1, 2026, provide
      documentation of qualifying experience as determined by the Board, which
      shall include:

         a. Two years of experience for a person who has obtained a baccalaureate
         degree. The Board shall permit at least 30 additional semester hours of
         education beyond the minimum hours required for a baccalaureate degree to
         be substituted for one year of experience; or

         b. One year of experience for a person who has obtained a master&#8217;s
         degree.

   2. After evaluating information provided by the person, the Board may request
   additional information and may impose additional requirements for obtaining a
   Virginia license.

B. A person who does not hold the license of another state but has previously
held the license of another state may obtain a Virginia license under this
subsection.

   1. To be considered for a Virginia license, the person seeking licensure
   shall:
   				a. Disclose to the Board each state in which he has held a license;
   				b. Disclose, for each of those states, why the license is no longer held
   and provide documentation from the board of accountancy concerning whether he
   has been found guilty of any violations of the standards of conduct and
   practice established by statutes of the state or regulations promulgated by
   the board;
   				c. Describe the semester hours of education he has obtained from
   institutions of higher education. The Board shall determine whether the
   education obtained is substantially equivalent to the education required by
   the Board;
   				d. Provide documentation that the person has passed the CPA examination;
   				e. Describe his continuing professional education since he last held the
   license of another state. The Board shall determine whether his continuing
   professional education complies with requirement prescribed by the Board for
   reinstatement of a Virginia license; and
   				f. Describe his experience. The Board shall determine whether his
   experience complies with the experience requirement prescribed by the Board.

   2. After evaluating the information provided by the person, the Board may
   request additional information and may impose additional requirements for
   obtaining a Virginia license.

C. A person who holds the license of another state may obtain a Virginia license
under this subsection.

   1. To be considered for a Virginia license, the person seeking licensure
   shall:
   				a. Disclose to the Board each state in which he holds or has held a
   license;
   				b. Provide, for each state in which the person holds a license,
   documentation from the board of accountancy concerning whether he is in good
   standing with the board, whether there are any pending actions alleging
   violations of the standards of conduct and practice established by statutes of
   the state or regulations promulgated by the board, and whether he has been
   found guilty of any violations of the standards of conduct and practice
   established by statutes of the state or regulations promulgated by the board;
   				c. Disclose, for each state in which the person has held a license, why
   the license is no longer held and provide documentation from the board of
   accountancy concerning whether he has been found guilty of any violations of
   the standards of conduct and practice established by statutes of the state or
   regulations promulgated by the board;
   				d. Describe the semester hours of education he has obtained from
   institutions of higher education. The Board shall determine whether the
   education obtained is substantially equivalent to the education required by
   the Board;
   				e. Provide documentation that the person has passed the CPA examination;
   				f. Describe his continuing professional education during the most recent
   reporting period that would be required for the holder of a Virginia license.
   The Board shall determine whether his continuing professional education
   complies with the continuing professional education requirement prescribed by
   the Board for that period; and
   				g. Describe his experience. The Board shall determine whether his
   experience complies with the experience requirement prescribed by the Board.

   2. After evaluating the information provided by the person, the Board may
   request additional information and may impose additional requirements for
   obtaining a Virginia license.

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