Administrative Code

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Virginia Administrative Code
Title 18. Professional and Occupational Licensing
Agency 5. Board of Accountancy
Chapter 22. Board of Accountancy Regulations
2/28/2017

18VAC5-22-40. Determining Whether a Person Who Holds a Virginia License Is Providing Services to the Public Using the Cpa Title or to an Employer Using the Cpa Title.

For the purpose of determining whether a person who holds a Virginia license is providing services to the public using the CPA title or to an employer using the CPA title, as those terms are defined in § 54.1-4400 of the Code of Virginia, because of the written information readily available to the public through the board's Internet postings, holding a Virginia license constitutes using the CPA title. Accordingly, a person who holds a Virginia license:

1. Is providing services to the public using the CPA title if he provides services that are subject to the guidance of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3 of the Code of Virginia.

2. Is providing services to an employer using the CPA title if he provides to an entity services that require the substantial use of accounting, financial, tax, or other skills that are relevant, as determined by the board.

Statutory Authority

§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.

Historical Notes

Derived from Volume 26, Issue 24, eff. September 16, 2010.

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