U.S. Virgin Islands CPA Exam Requirements

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For Candidates in the Virgin Islands that have not Taken the Uniform CPA Exam

The U.S. Virgin Islands does not have a dedicated board of accountancy; rather, the Department of Licensing and Consumer Affairs (DCLA) confers all professional and business licenses throughout the territory, including CPA licenses. There are seven divisions within the DLCA, including the Boards and Commissions Division. The Boards and Commissions division has nine distinct subsections, one of which provides oversight of CPAs. 

This subsection of the DLCA’s Boards and Commissions Division is also in charge of testing and establishing the requirements for CPA licensure throughout the U.S. Virgin Islands.
Those applying for the CPA exam in the Virgin Islands must do so directly through the U.S. Virgin Islands Department of Licensing and Consumer Affairs.

Education Requirements

  • Earn a bachelor’s degree in accounting from an accredited college or university

OR

  • Earn at least a bachelor’s degree in business from an accredited college or university and:
    • Complete 30 semester hours in accounting, business law, economics, and finance
      • At least 20 of these hours must be in accounting

General Requirements

  • Applicants must be a citizen of the United States and either a resident, or planning to be a resident, of the Virgin Islands
  • Applicants must submit five letters of reference
    • Two must be from residents of the Virgin Islands, three must be practicing CPA’s, and one of those CPAs must be licensed in the Virgin Islands
  • Applicants must submit official college transcripts from all colleges and universities attended
  • Applicants must submit to a NCIC criminal background check
  • Applicants must sit for both the Uniform CPA exam and a Local CPA exam
  • The minimum age for taking the CPA exam in the Virgin Islands is 21 years old
  • Applicants must submit three 2×2 photographs with their application
  • Applicants must submit a tax clearance letter from the Bureau of Internal Revenue

Fee Requirements

  • Application fee – $150
  • Local CPA exam fee – $100
  • NCIC background check fee – $125
  • Examination fees
    • Auditing and Attestation (AUD) – $230.55
    • Business Environment and Concepts (BEC) – $150.78
    • Financial Accounting and Reporting (FAR) – $218.55
    • Regulation (REG) – $193.35

The Prometric testing sites in the Virgin Islands are found in:

  • St. Thomas
  • Guaynabo

Already passed the CPA Exam and looking for additional licensing requirements in the Virgin Islands? – Click Here