CPA Licensing Requirements in Virginia


For Candidates in Virginia who have Passed the Uniform CPA Exam

Experience Requirement

Virginia CPA exam license applicants must be employed full-time for one year in an occupation that serves the public, involves the substantial use of general accounting, tax accounting etc., and uses the title “CPA.”

Employment can be in academia, industry, government or for a private or public firm. The final determination of occupation eligibility will be made by the VABOA.

Education Requirements

  • A minimum of 150 semester hours from an accredited college or university with a concentration in accounting
  • A Baccalaureate or Graduate degree
  • It is highly recommended that some of the 150 required hours are graduate studies

Ethics Courses Requirement

Virginia CPA licensure candidates must complete the one-time annual AICPA ethics course prior to initially applying for a CPA license as well as an annual two-hour Virginia-specific ethics course.

Note that the two courses are distinctively separate requirements.

Licensing Fee Requirements

The CPA licensure fee schedule is as follows:

  • Initial license application – $75.00
  • Annual license renewal – $60.00
  • Added fee for late renewal – $100.00
  • Reinstatement after license suspension – $500.00

Continuing Education Requirement

Licensed CPAs providing accounting services to the public or to an employer in Virginia are required to complete two hours of continuing education every year in addition to the Virginia-specific two-hour ethics course.