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Virginia Administrative Code
Title 18. Professional And Occupational Licensing
3/9/2025

Agency 5. Board of Accountancy

Preface

VAC AGENCY NO. 5
BOARD OF ACCOUNTANCY

AGENCY SUMMARY

The Board of Accountancy is authorized to qualify and issue CPA licenses to persons and firms to practice public accountancy in the Commonwealth; to establish requirements for education, experience and examination for licensure; to establish requirements for the renewal or reinstatement of licenses; to establish requirements for CPA firm peer reviews; to establish continuing professional education requirements for the issuance, renewal or reinstatement of a license; to levy and collect fees sufficient to cover all expenses of the board; to initiate or receive complaints concerning licensed CPAs, CPA firms or unlicensed individuals or firms in the Commonwealth; to take disciplinary action if warranted; to set standards of practice for professional conduct; and to promulgate regulations for those purposes. Code of Virginia, Title 54.1, Chapter 44.

The Board of Accountancy operates under the supervision of the Secretary of Finance. Regulations are available at the board's offices at 9960 Mayland Drive, Suite 402, Henrico, VA 23233, or at the board's website: www.boa.virginia.gov.

Rev. 07/2024

Chapter 10
Public Participation Guidelines [Repealed]Read all
Section 10
[Repealed]
Section 20
[Repealed]
Section 30
[Repealed]
Section 40
[Repealed]
Section 50
[Repealed]
Section 60
[Repealed]
Section 70
[Repealed]
Section 80
[Repealed]
Section 90
[Repealed]
Chapter 11
Public Participation GuidelinesRead all
Part I
Purpose and Definitions
Section 10
Purpose
Section 20
Definitions
Part II
Notification of Interested Persons
Section 30
Notification List
Section 40
Information to Be Sent to Persons on the Notification List
Part III
Public Participation Procedures
Section 50
Public Comment
Section 60
Petition for Rulemaking
Section 70
Appointment of Regulatory Advisory Panel
Section 80
Appointment of Negotiated Rulemaking Panel
Section 90
Meetings
Section 100
Public Hearings on Regulations
Section 110
Periodic Review of Regulations
Chapter 20
Board for Accountancy Regulations [Repealed]Read all
Section 10
[Repealed]
Chapter 21
Board of Accountancy Regulations [Repealed]Read all
Section 10
[Repealed]
Section 20
[Repealed]
Section 30
[Repealed]
Section 40
[Repealed]
Section 50
[Repealed]
Section 60
[Repealed]
Section 70
[Repealed]
Section 80
[Repealed]
Section 90
[Repealed]
Section 100
[Repealed]
Section 110
[Repealed]
Section 120
[Repealed]
Section 130
[Repealed]
Section 140
[Repealed]
Section 150
[Repealed]
Section 160
[Repealed]
Section 170
[Repealed]
Chapter 22
Board of Accountancy RegulationsRead all
Section 10
Definitions
Section 20
Fees
Section 30
Determining Whether Persons or Entities to Whom Communications Are Made, or for Whom Services Are Provided, Are Located in Virginia
Section 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
Section 50
Determining Whether the Principal Place of Business of a Person or of a Firm Is in Virginia
Section 60
Determining Whether a College or University Is an Accredited Institution
Section 70
Education
Section 80
Examination
Section 90
Continuing Professional Education
Section 91
Documentation of Continuing Professional Education
Section 100
Experience
Section 110
Demonstrating That a Person's Education, Cpa Examination, and Experience Are Substantially Equivalent to the Requirements for Obtaining a Virginia...
Section 120
Supervision of Firm Personnel
Section 130
Owners of Firms Who Are Not Licensees
Section 140
Persons Who Release or Authorize the Release of Reports
Section 150
Monitoring Program and Peer Review
Section 160
Confidential Consent Agreements
Section 170
Communication with the Board
Section 180
Issuance, Renewal, and Reinstatement of Licenses
Chapter 30
Continuing Professional Education Sponsor Registration Rules and Regulations [Repealed]Read all
Section 10
[Repealed]

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

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