Virginia CPA Requirements

Virginia has much to offer to licensed certified public accountants (CPAs). The state's proximity to the Washington, D.C., metro area creates a strong employment pipeline in the public and private sectors.

Students should also know that Virginia recently became the second state to adopt a more attainable pathway to CPA licensure. The changes could make your path to licensure faster and less costly, as you can now qualify with a regular 120-credit bachelor's degree.

Explore Virginia CPA requirements in this helpful guide. The following sections explain the exact standards you must meet to earn and keep your license.

Education Requirements for CPAs in Virginia

In many states, lawmakers and accounting industry leaders have advocated for alternate paths to CPA licensure. Officials specifically focus on the 150-credit standard, which requires candidates to earn about 30 extra semester credits on top of the 120 they typically hold after graduating with a bachelor's degree.

The additional credit requirements create a barrier to professional entry, prompting many students to choose non-CPA career paths. A national shortage of CPAs has resulted, with employers failing to hire enough accountants to fill the job vacancies arising from established CPAs exiting the profession.

In Feb. 2025, Virginia followed Ohio to become the second state to officially adopt an alternative pathway that circumvents the extra 30-credit requirement. The new changes take effect on Jan. 1, 2026 — explore details on these changes below.

Concentrations, Courses, and Credits

As of Jan. 1, 2026, Virginia CPA requirements for education will include three pathways:

• Pathway one requires a master's degree plus one year of documented accounting experience.
• Pathway two stipulates that a candidate must have a bachelor's degree plus 30 additional semester credits or the equivalent and one year of professional experience.
• Pathway three requires a bachelor's degree plus two years of professional experience. This option exchanges the additional 30 academic credits for a second year of accounting employment.

All three pathways additionally require 24 semester hours or the equivalent in accounting coursework, along with 24 semester hours of general business coursework.

Your qualifying accounting coursework must include material beyond the foundational or introductory level and cover at least three semester credits in each of the following:

• Auditing
• Financial accounting
• Managerial or cost accounting
• Taxation

Your qualifying business coursework can include six credits in upper-division accounting courses. The remainder must cover concepts in business management or operations, business or commercial law, finance, personal financial planning, or similar subjects deemed acceptable by the Virginia Board of Accountancy (VBOA).

Regardless of your licensure pathway, you will qualify for the Uniform Certified Public Accountant Examination as a Virginia candidate when you complete 120 credits, hold a bachelor's degree, and satisfy the accounting and business content requirements.

Virginia Experience Requirements

Virginia's CPA requirements for work experience are straightforward. You must have at least 2,080 hours of accounting experience, supervised and documented by an actively licensed CPA using Virginia's Experience Verification Form.

That experience must satisfy the following standards:

• You cannot obtain qualifying experience through self-employment.
• Your experience must involve what the VBOA defines as "substantial use" of technical accounting, finance, or taxation knowledge.
• The VBOA may consider other professional accounting activities on a case-by-case basis.

You do not require any professional experience to sit for the CPA exam in Virginia. Passing the exam before seeking accounting employment may help you land a job more easily.

If you follow the new 120-credit licensure pathway Virginia will introduce in 2026, you will need two years of experience instead of one. The VBOA considers 2,080 hours equivalent to one year of full-time employment, so you will need double that amount to 4,160 hours.

CPA Exam Requirements

Virginia CPA requirements include passing scores on all four sections of the challenging CPA exam. While the exam is the same no matter where you take it, eligibility standards differ among U.S. jurisdictions. The information below explains Virginia's examination eligibility standards.

Eligibility to Take the Exam

You qualify to take the CPA exam in Virginia by completing a bachelor's degree at an accredited institution. Your degree must cover at least 120 semester credits or the equivalent and meet the VBOA's accounting and business concentration requirements.

If you were educated outside the United States, you must complete an evaluation of your academic credentials. A VBOA-recognized agency must perform the evaluation.

Virginia does not specify a time frame in which you must begin the CPA exam after meeting these educational requirements. However, the VBOA does mandate that you pass all four CPA exam sections within 30 months.

In addition, you must pass the professional ethics examination issued by the American Institute of Certified Public Accountants (AICPA) with a minimum score of 90% to qualify for initial licensure.

The VBOA does not specify additional requirements related to age, citizenship, or state residency. However, you must submit a Social Security number or a control number from the Virginia Department of Motor Vehicles when you apply to sit for the CPA exam as a Virginia candidate.

Applying for and Scheduling the Exam

You can apply for the CPA exam in Virginia through the VBOA's examination portal. Follow these steps to apply:

1. Create an online VBOA account.
2. Complete and submit a CPA exam application.
3. Send your official academic transcripts to the VBOA for review.

Your academic institution(s) can send your transcripts directly to you or the VBOA. If you acquire them, you must retain the transcripts in the original sealed envelope. The institution's seal or signature must also cross the envelope's seal flap on its reverse side.

Once the VBOA reviews your application and confirms that you meet all requirements, you will receive an electronic Notice to Schedule (NTS). Your NTS remains valid for 12 months, and you must use this document to schedule the date, time, and location of your examination.

Each NTS allows you to schedule one section of the four-section CPA exam. You must apply for each section separately, but you only need to provide the VBOA with one set of academic transcripts. The VBOA retains your transcripts for three years.

You can select your chosen option for the exam's Discipline section when you schedule a date and time to sit for that section.

As of March 2025, the following fees apply:

• $120 non-refundable application fee
• $262.64 examination fee per section

Virginia uses a payment coupon system to manage application and examination fees. The board considers you a re-examination candidate if you have received a payment coupon or sat for one or more CPA exam sections. However, the VBOA has suspended the usual $20 re-examination fee until at least Dec. 31, 2025.

After Passing the Exam

Under Virginia CPA requirements, your CPA exam scores will not expire if you pass all four sections within a continuous 30-month window. This period begins when your score is released for the first exam section you passed.

After satisfying all education, experience, and exam requirements, you can apply for your initial CPA license through the VBOA. A non-refundable $75 fee applies.

If you need to verify your CPA license to an employer or client, you may do so through the VBOA's license verification service.

Maintaining Licensure

In Virginia, you must renew your CPA license annually. You can begin the renewal process on March 1, but you must complete the renewal by the license expiration date of June 30.

As of March 2025, Virginia CPAs pay a non-refundable renewal fee of $60. If you pay by paper check, an additional $25 fee applies.

Like other states, Virginia has continuing professional education (CPE) requirements for licensure maintenance and renewal. The following CPE rules apply in Virginia:

• You are exempt from CPE requirements for your initial license if you applied for your license in the same year you earned your final sectional passing score on the CPA exam.
• If you apply for your initial license in the one-year period after passing your final CPA exam section, you must complete 40 CPE hours.
• Otherwise, you must complete at least 120 CPE hours every three years, with at least 20 during each calendar year.
• Your annual CPE must include at least eight hours of accounting and auditing, if they apply to your professional duties, along with two hours of VBOA-approved ethics coursework.
• You must self-document your CPE through certificates of completion, academic transcripts, or signed authorizations from education providers. You must also retain your CPE documentation records for at least four calendar years.

The VBOA conducts random audits to ensure CPE compliance. If the board declares you noncompliant, they may issue an official reprimand or suspend your CPA license.

For more information on Virginia's continuing education standards, consult this VBOA CPE resource.

Virginia has CPA license reciprocity with other states. You can practice as a CPA in Virginia with a valid out-of-state license if you meet the substantial equivalency requirements specified in Section 54.1-4411 of the Virginia Code.

Reciprocity also applies to CPE, and you can use CPE completed in other states if you complete at least two hours of VBOA-approved ethics coursework.

You can hold an ownership stake in a Virginia CPA firm without a license. However, the firm may require a separate license if it performs services covered by the VBOA's firm licensing requirements.

Questions About CPAs in Virginia