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
8/25/2019

18VAC5-22-130. Owners of Firms Who Are Not Licensees.

To comply with subdivision D 2 of § 54.1-4412.1 of the Code of Virginia, owners of a firm who are not licensees must be persons who, based on the facts and circumstances, participate in the firm's activities on a regular, continuous, and substantial basis.

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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