Initial License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction OR are licensed in another jurisdiction and do not meet substantial equivalency requirements may apply for an Initial License in Virginia.

Click Initial Licensure in the menu bar at the top of this page for additional information and on-line application.

Reciprocal License. Applicants licensed in another state or jurisdiction who provide services to the public and the principal place of business in which those services are provided is in Virginia may apply for a Reciprocal License in Virginia.

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

Practice Privilege. Additional information is available on the Board's website.

A CPA whose principal place of business is outside Virginia shall have all the privileges of Virginia CPAs without the need to obtain a license if the individual:

• Holds a valid license to practice as a CPA from any jurisdiction deemed substantially equivalent by the Virginia Board; OR
• Has individual CPA qualifications that are substantially equivalent to the following requirements:
  • Must be a person of good character as defined by Virginia law;
  • Must have completed at least 150 semester hours of education including a baccalaureate or higher degree, and an accounting concentration;
  • Must have passed the Uniform CPA Examination.
  • Must have at least one (1) year of acceptable experience in accounting or a related field. The experience may include providing any type of service or advice involving the use of accounting, management, financial, tax or consulting advisory skills or services. Acceptable experience shall include employment in government, industry, academia or public accounting or related services.

NOTE:  The Virginia Board uses NASBA's Substantial Equivalency list, but persons licensed in jurisdictions noted with one or more asterisk(s) should contact the Board directly.

Consent to Jurisdiction

Any person intending to exercise the privileges of a CPA in Virginia and use the CPA title in Virginia shall consent to:

• Be subject to (i) the same laws, regulations and standards of conduct applying to holders of CPA certificates issued by the Virginia Board, (ii) the jurisdiction of the Virginia Board in all disciplinary proceedings arising out of matters related to the exercise of practice privileges, and (iii) the Board's authority to revoke this privilege;
• The appointment of the director of the state board that issued his/her CPA certificate or license as the agent upon whom process may be served in any action or proceeding by the Virginia Board against him/her, or in any civil action in Virginia courts arising out of professional activities in the Commonwealth. In the event that he/she holds a CPA certificate or license from more than one state, the Virginia Board by regulation shall establish which director shall serve as agent;
• The personal and subject matter jurisdiction of the courts of the Commonwealth in any civil action arising out of his/her professional activities in the Commonwealth and agree that the proper venue for such actions is in the Commonwealth; and
• Cease using the CPA title in Virginia if he is no longer licensed.

Firm Registration Requirements May Apply

A firm that is not required to obtain a Virginia license may provide attest services or compilation services to persons or entities located in Virginia if:

• The firm can lawfully provide attest services, compilation services, or financial statement preparation services to persons or entities in the state where its principal place of business is located; and
• The firm complies with the same ownership and peer review requirements as firms located in Virginia; and
• The firm's personnel working on the engagement either (i) hold Virginia licenses or (ii) hold the license of another state and comply with the substantial equivalency requirements of Virginia; OR
• The firm's personnel working on the engagement are under the supervision of a person who either (i) holds a Virginia license or (ii) holds the license of another state and complies with the substantial equivalency provisions of Virginia.

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 they are 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.

Firm License. Any firm or office thereof established or maintained for the practice of public accounting in the state of Virginia must register with the Virginia Board. Only a firm can provide attest, compilation services or financial statement preparation services to persons or entities located in Virginia. A person is considered located in Virginia if his primary residence for federal income tax purposes is located in Virginia. An entity is considered to be located in Virginia if it conducts any activities in Virginia.

Click Firm Registration in the menu bar at the top of this page for additional information and on-line application.

License Relinquishment: An individual CPA licensed in Virginia who no longer wishes to hold their license to practice may send written notice to the Virginia Board to voluntarily surrender their license.

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