                                 CODE OF VIRGINIA

PRACTICE PRIVILEGE PROVISIONS FOR PERSONS WHO HOLD THE LICENSE OF ANOTHER STATE
(§ 54.1-4411)

A. A person who (i) holds a license in good standing issued by another state,
territory of the United States, or the District of Columbia and (ii) has passed
the CPA examination shall be granted practice privilege to provide services to
the public in the Commonwealth without notice to the Board or payment of any
fees.

B. A person who exercises practice privilege pursuant to subsection A shall not
be required to hold a Virginia license to use the CPA title in Virginia provided
that either (i) he provides services to the public and the principal place of
business in which he provides those services is in other states or (ii) he does
not provide services to the public.
			However, to use the CPA title in Virginia, the person shall:

   1. Consent to be subject to:
   				a. The provisions of this chapter and regulations promulgated by the Board
   that apply to the holder of a Virginia license;
   				b. The jurisdiction of the Board in all disciplinary proceedings arising
   out of matters related to his use of the CPA title or providing services to
   the public in Virginia; and
   				c. The Board&#8217;s authority to revoke or suspend his privilege to use
   the CPA title in Virginia and to impose penalties for the person&#8217;s
   violations of the provisions of this chapter and regulations promulgated by
   the Board.

   2. Consent to the appointment of the executive director of the board of
   accountancy of the state that issued the license as his agent, upon whom
   process may be served (i) in any action or proceeding by the Board against
   him, or (ii) in any civil action in Virginia courts arising out of his using
   the CPA title in Virginia. In the event he holds a license from more than one
   state, the Board shall establish which executive director shall serve as his
   agent.

   3. Consent to the personal and subject matter jurisdiction of the courts of
   Virginia in any civil action arising out of his use of the CPA title or
   providing services to the public in Virginia and agree that the proper venue
   for such actions is in Virginia.

   4. Agree to cease using the CPA title in Virginia if he is no longer licensed.

C. A holder of a Virginia license who is using the CPA title in another state
under substantial equivalency or practice privilege provisions of statutes of
the state or regulations promulgated by the board of accountancy of the state
shall be subject to disciplinary action by the Board for an act or omission
committed in that state. The Board may investigate any complaint made to or by
the board of accountancy of any state related to the person&#8217;s use of the
CPA title in that state.

D. The Board may cooperate and share information with appropriate authorities in
other states in investigations or enforcement matters concerning violations of
the provisions of this chapter or regulations promulgated by the Board and
comparable statutes or regulations of other states or boards of accountancy.

E. Notwithstanding any provision of law to the contrary, if the Board determines
after evaluation that another state has granted CPA licenses without requiring
candidates to meet minimum qualifications acceptable to the Board, the Board may
revoke practice privileges in the Commonwealth for CPAs licensed by that state.
Individual CPAs from states for which practice privileges have been revoked can
still qualify for practice privileges in the Commonwealth if the person would
qualify for licensure in Virginia.

HISTORY: 2001, c. 832; 2003, c. 291; 2007, c. 804; 2017, c. 403; 2025, cc. 523,
539.