                                 CODE OF VIRGINIA

PROHIBITED ACTS (§ 54.1-4414)

Neither (i) a person who does not hold a Virginia license or who does not meet
the requirements to use the CPA title in Virginia under the practice privilege
provisions of § 54.1-4411 nor (ii) an entity that does not meet the criteria
prescribed by subdivision D 1 of § 54.1-4412.1 shall:

1. Practice public accounting;

2. Claim to hold a license to use the CPA title;

3. Make any other claim of licensure, registration, or approval related to the
preparation of financial statements that is false or misleading;

4. Use the CPA title; or

5. Refer to any of the standard-setting authorities listed in the standards of
conduct and practice in subdivisions 5 and 6 of &#xA7; 54.1-4413.3, or refer to
or use any of the terminology prescribed by those authorities for reporting on
financial statements, in any form or manner of communication about services
provided to persons or entities located in Virginia.

HISTORY: 2001, c. 832; 2004, c. 602; 2007, c. 804; 2025, cc. 523, 539.