Initial License. Applicants who have passed the Uniform CPA Examination for the Virgin Islands and are not licensed to practice public accounting may apply for an initial license to practice in the Virgin Islands.

Click Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal License. Applicants who have passed the Uniform CPA Exam in another jurisdiction and/or who have a valid unrevoked license to practice as a CPA from any jurisdiction and are planning to relocate to Virgin Islands must apply for a Reciprocal License.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges. Effective May 16, 2015, an individual whose principal place of business is not in the Virgin Islands and who holds a valid license as a certified public accountant from a substantially equivalent jurisdiction shall be presumed to have qualifications substantially equivalent to those required in the Virgin Islands and shall have all the privileges of a licensee of the Virgin Islands without the need to obtain a license under §250c or §250d of The Public Accountancy Act of 2014.

Practice privileges extend to any individual who offers or renders professional services, whether in person, by mail, telephone or electronic means, in the Virgin Islands, and no notice or other submission shall be provided by the individual.

Consent to Jurisdiction

A CPA of another state exercising practice privileges in the Virgin Islands and the firm which employs the CPA simultaneously consent, as a condition to the exercising of this privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of this Board.
• Compliance with the provisions of The Public Accountancy Act of 2014 and the rules and regulations adopted by the Board.
• That if the license from the state of the individual’s principal place of business is no longer valid, the individual shall cease offering or rendering professional services in the Virgin Islands individually and on behalf of the firm; and
• The appointment of the state board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.

Firm Registration Requirements May Apply

An individual exercising practice privileges in the performance of the following services for any entity with its home office in the Virgin Islands must perform such services through a firm which has obtained a permit issued under §250d:

• Any financial statement audit or other engagement to be performed in accordance with Statement on Auditing standards (SAS);
• Any examination of prospective financial information to be performed in accordance with Statement on Standards for Attestation Engagements (SSAE); or
• Any engagement to be performed in accordance with PCAOB auditing standards.

Please note: In order to obtain a firm permit, at least one member of the firm must hold an active Virgin Islands CPA individual certificate in good standing.

A licensee of the Virgin Islands offering or rendering services or using its CPA title in another state is subject to disciplinary action in the Territory for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. Notwithstanding practice privileges, the Board shall investigate any complaint made by the board of accountancy of another state.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Business License. Any firm or office thereof established or maintained for the practice of public accounting in the jurisdiction of the Virgin Islands must have a business license with the Virgin Islands Department of Licensing and Consumer Affairs.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Virgin Islands who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Puerto Rico Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.