Do you want to become a Certified Public Accountant (CPA) in Virginia and are curious about the state’s specific requirements? If so, you’ve found the best resource for learning about the steps to becoming a CPA in Virginia. Learn what you need to know before applying for your CPA exam and license.
Understanding Virginia CPA Requirements
To become a CPA in Virginia, you must meet specific requirements set by the Virginia Board of Accountancy before applying for an initial state license. It includes passing the CPA Exam, gaining experience, and passing the ethics exam. You will receive your license upon meeting all Virginia CPA requirements. Here’s an overview of these requirements.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | Bachelor’s degree required; total credit hours vary by pathway |
| Pass the Exam | Need to score 75 in each section to pass |
| Work Experience | 1–2 years of qualifying accounting experience, depending on the licensure pathway |
| Ethics Exam Requirements | Board-approved ethics exam (required for initial licensure) |
| International CPA Examination Program | Yes, is a participant |
Legislative Update: HB2042 (Effective Jan. 1, 2026)
Effective Jan. 1, 2026, Virginia began offering an alternative pathway to licensure, requiring only a bachelor’s degree and 2 years of experience.
Educational Requirements
To sit for the CPA Exam, you must have a bachelor’s degree (120 semester hours) from a regionally accredited college or university with a concentration in accounting or any other equivalent:
- 24 semester hours of upper-level accounting coursework, including financial accounting, auditing, taxation, and managerial/cost accounting.
- 24 semester hours of business courses with no more than 6 semester hours of accounting courses.
For CPA licensure, Virginia no longer requires all candidates to complete 150 semester hours. Effective Jan. 1, 2026, candidates may qualify for licensure through multiple education-and-experience combinations. A master’s degree in accounting or a related field may be used to satisfy the additional 30 semester hours of education, which allows candidates to complete 1 year of qualifying experience instead of 2.
Work Experience Requirements
To qualify for an initial CPA license in Virginia, you must complete qualifying accounting experience verified by an actively licensed U.S. CPA. The amount of required experience depends on your completed education:
- Pathway 1: Bachelor’s Degree + 2 Years of Experience
Candidates with a bachelor’s degree in accounting or an equivalent field must complete 2 years of qualifying accounting experience.
- Pathway 2: Bachelor’s Degree + Additional Education + 1 Year of Experience
Candidates who complete a bachelor’s degree plus 30 additional semester hours of education, such as a master’s degree in accounting or a related field, may qualify with 1 year of qualifying accounting experience.
- Pathway 3: Advanced Degree + 1 Year of Experience
Candidates who hold a master’s degree in accounting or a related discipline may qualify for licensure with one year of qualifying accounting experience, provided the degree satisfies the Board’s additional education requirements.
Qualifying experience may be earned in public accounting, industry, government, or academia and must involve substantial work in accounting, auditing, taxation, or finance. The Virginia Board of Accountancy evaluates experience for relevance and demonstrated competency and may assess additional skills on a case-by-case basis. Self-employment does not qualify, as all experience must be independently verified by a licensed CPA.
Ethical Exam Requirements
All CPA candidates must pass a Virginia Board-approved ethics exam as part of the initial licensure process. In addition, licensed CPAs in Virginia are required to complete a Board-approved ethics course of at least each calendar year to maintain an active license.
Virginia CPA Exam & Licensing: Cost and Fees
The initial CPA Exam fee in Virginia is $120, and the fee for each section is $265.57. The application fee is paid to the state board, and the exam section fee is paid to the National Association of State Boards of Accountancy (NASBA).
| Virginia CPA Exam Fees | |
|---|---|
| Initial Application Fee | $120 |
| Auditing and Attestation (AUD) | $265.57 |
| Financial Accounting and Reporting (FAR) | $265.57 |
| Regulation (REG) | $265.57 |
| ISC/BAR/TCP | $265.57 |
| Total: | $1,182.28 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
After passing the CPA Exam, you may apply for licensure by meeting the Virginia CPA license requirements, with an initial fee of $75.
License Renewal Requirements
Every year, by June 30, all Virginia CPAs with active or inactive licenses must renew their licenses. You may renew your license starting March 1, with a renewal fee of $60. Additionally, you must meet and produce the Continuing Professional Education (CPE) requirements when instructed by the Virginia Board of Accountancy. If you do not renew, your license status will automatically expire.
Continuing Education Requirements
To renew your CPA license, complete your 3-year CPE requirement. Candidates must complete 120 CPE hours, with at least 20 hours per year and 40 hours in the first year after passing the CPA Exam.
Virginia CPA Exam: Exam Dates, Score Release, and Scheduling
After fulfilling the Virginia CPA Exam requirements, candidates can apply for the exam from the state. Candidates must check the target exam dates, score release dates, and the application process before applying. Below is a concise overview of the application process and the critical dates to remember.
Exam Dates and Score Release
Candidates can apply for the CPA Exam based on their preference as per the target CPA Exam and score release dates on the AICPA website. It’s worth noting that the CPA Exam will not follow the continuous testing process to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here’s a quick guide to applying for and scheduling the Virginia CPA Exam.
Once you meet the CPA Exam eligibility requirements, you can submit your application through the Virginia Board of Accountancy and pay the non-refundable $120 application fee. International candidates or those who completed their education outside the United States may apply for the Virginia CPA Exam through the International CPA Examination Program.
You will receive an Authorization to Test (ATT) once the board approves your application to sit for the CPA Exam. It has the instructions to apply for exam sections and pay for them via a NASBA coupon. Remember, the ATT is valid for 90 days from the issue date.
Upon payment confirmation, you can view your Notice to Schedule (NTS) for each section applied on the NASBA Candidate Portal, valid for 12 months. It is an essential document to schedule your CPA Exam. Ensure you carry your NTS to the testing center on the exam day.
Candidates can schedule their CPA Exam using Prometric by providing the NTS number. You can check the nearest Prometric testing center via a quick search.
To pass the CPA Exam, you must score at least 75 in each section within a 30-month window.
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