Code of VirginiaTitle 54.1. Professions and Occupations9/23/2020 Chapter 44. Public AccountantsRead Chapter § 54.1-4400Definitions § 54.1-4401Applicability of chapter § 54.1-4402Board; membership; qualifications; powers and duties § 54.1-4403General powers and duties of the Board § 54.1-4404Board to employ Executive Director; legal counsel § 54.1-4405Board of Accountancy Fund; receipts; disbursements § 54.1-4405.1Board of Accountancy Trust Account; creation; expenditures; excess moneys § 54.1-4406Powers and duties of the Executive Director § 54.1-4407Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director § 54.1-4408Subpoenas § 54.1-4409Repealed § 54.1-4409.1Licensing requirements for persons § 54.1-4409.2How a person may obtain a Virginia license § 54.1-4410Repealed § 54.1-4411Substantial equivalency provisions for persons who hold the license of another state § 54.1-4412Repealed § 54.1-4412.1Licensing requirements for firms § 54.1-4413Repealed § 54.1-4413.2Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges § 54.1-4413.3Standards of conduct and practice § 54.1-4413.4Penalties § 54.1-4413.5Confidential consent agreements § 54.1-4414Prohibited acts § 54.1-4415Exemptions from unlawful acts § 54.1-4416Board's powers with respect to hearings under this chapter § 54.1-4417Repealed § 54.1-4418Recovery of cost after grant of formal fact-finding § 54.1-4419Repealed § 54.1-4420Annual audit § 54.1-4421Biennial report § 54.1-4422Expired § 54.1-4423Use of consultants in investigations § 54.1-4424Certain information not to be made public § 54.1-4425Time for filing complaints against CPAs or CPA firms