How to Become a CPA in Virginia: Requirements and Steps
A practical guide to becoming a licensed CPA in Virginia, covering education and exam requirements, experience rules, and the steps to get licensed.
Becoming a Certified Public Accountant (CPA) in Virginia opens doors to career advancement in public accounting, corporate finance, and specialized tax advisory services. The Virginia Board of Accountancy (VBOA) oversees the licensing process, which involves meeting specific education thresholds, passing the Uniform CPA Examination, and completing relevant work experience.
Meet the Education Requirements
To sit for the CPA exam in Virginia, you must complete a bachelor’s degree or higher from an accredited institution. The state requires a total of 150 semester hours of college credit to obtain your license, though you can actually take the exam after earning 120 semester hours.
Of those hours, candidates need a concentration in accounting. This generally means completing at least 24 semester hours in upper-level undergraduate or graduate-level accounting courses. These courses typically cover financial accounting, auditing, taxation, and management accounting.
Apply for the Uniform CPA Examination
Once your education requirements are met, the next step is to apply to take the Uniform CPA Examination. You will need to submit your college transcripts directly to the VBOA along with your application and the required fees. After the board approves your eligibility, you will receive a Notice to Schedule (NTS), which allows you to book your exam sections through Prometric.
The exam consists of four sections:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Taxation and Regulation (REG)
- A specialized Discipline section of your choice (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning)
You must pass all four sections within an 18-month rolling window.
Fulfill the Experience Requirements
Passing the exam is only part of the journey. Virginia requires candidates to complete at least one year of qualifying work experience. This experience must be verified by an actively licensed CPA and involve the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills.
The supervising CPA does not need to be your direct employer, but they must be able to attest to the nature and quality of the work you performed during that year.
Pass the Ethics Exam
Virginia requires CPA candidates to complete an ethics course and pass an ethics exam. The VBOA administers its own state-specific ethics examination. You must pass this open-book exam with a minimum score of 90% before your final license application can be approved.
Apply for Your Virginia CPA License
After completing your education, passing all four sections of the Uniform CPA Exam, fulfilling your experience requirements, and passing the ethics exam, you are ready to apply for your license. Submit your final application to the VBOA along with the licensing fee and your experience verification form.
Once your license is granted, remember that Virginia requires CPAs to renew their license periodically. To maintain your active status, you must complete continuing professional education (CPE) credits and adhere to the professional standards set by the board.