Virginia Law

A. A person shall be licensed in order to use the CPA title in Virginia.

1. The person shall hold a Virginia license if he provides services to the public and the principal place of business in which he provides those services is in Virginia.

2. Other persons shall not be required to hold a Virginia license in order to use the CPA title in Virginia provided that they hold the license of another state and comply with the practice privilege provisions of § 54.1-4411.

B. The Board shall prescribe the methods, fees, and continuing professional education requirements for a person to apply for the issuance, renewal, or reinstatement of a Virginia license.

C. The Board has the authority to refuse to grant a person the privilege of using the CPA title in Virginia if, based upon all the information available, the Board finds that the person is unfit or unsuited to use the CPA title in Virginia. The Board shall not refuse to grant a person the privilege of using the CPA title in Virginia solely because of a criminal conviction.

D. The Board shall establish "Inactive" and "Emeritus" CPA license statuses for licensees who no longer provide services to the public or services to or on behalf of an employer. Any licensee who seeks to hold either such status shall be currently licensed in Virginia and not under investigation or pending disciplinary action related to his CPA licensure in Virginia or any other state. In addition to the following minimum qualifications, the Board shall prescribe the remaining qualifications and process to be eligible for a license status of "CPA, Inactive" or "CPA, Emeritus":

1. For "CPA, Inactive," the licensee shall have held an active CPA license for at least five years.

2. For "CPA, Emeritus," the licensee shall have held an active or inactive CPA license (i) for at least 15 years and be at least 60 years of age or (ii) for at least 30 years.

2007, c. 804; 2017, c. 403; 2025, cc. 523, 539; 2026, cc. 234, 235.