Code of Virginia

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Code of Virginia
Title 54.1. Professions and Occupations
Chapter 44. Public Accountants

§ 54.1-4415. Exemptions from unlawful acts.

The unlawful acts listed in § 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:

1. The practice of the person or entity in Virginia is limited to providing services to persons or entities who are residents of, governments of, or business entities of the country in which the entitlement is held;

2. The person or entity does not engage in the practice of public accounting for any other person, firm, or governmental unit located in Virginia; and

3. The person or entity designates the country of origin and does not use any title or designation other than the one under which he or the entity may lawfully practice in the country of origin, which may be followed by a translation of the title or designation into English.

2001, c. 832; 2007, c. 804.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.