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Virginia Administrative Code
Title 18. Professional And Occupational Licensing
Agency 5. Board of Accountancy
Chapter 22. Board of Accountancy Regulations
12/30/2024

18VAC5-22-40. Determining whether a person who holds a Virginia license is providing services to the public using the CPA title or to or on behalf of 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 or to or on behalf of an employer, those terms are to be defined in accordance with § 54.1-4400 of the Code of Virginia.

Statutory Authority

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

Historical Notes

Derived from Virginia Register Volume 26, Issue 24, eff. September 16, 2010; amended, Virginia Register Volume 35, Issue 1, eff. October 18, 2018; Volume 37, Issue 12, eff. March 3, 2021.

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