Virginia (VA) CPA Exam Requirements

Virginia (VA) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Virginia CPA Exam requirements:

Virginia CPA Exam Education Requirements

• An applicant seeking licensure must provide documentation from one or more accredited institutions:
• At least 150 semester hours of education
• A baccalaureate or higher degree with an accounting concentration or equivalent. This is comprised of:
  • 24 semester hours of accounting courses above the introductory/foundational level: including courses in auditing, financial accounting, managerial/cost accounting and taxation
  • 24 semester hours of business courses: no more than six semester hours of what could be considered upper-level accounting courses
• The VBOA recommends applicants to incorporate at least some graduate-level study of accounting in meeting the 150-semester hour requirement.

Virginia CPA EXAM APPLICATION STEPS

The CPA exam process is a partnership between the AICPA, NASBA and Prometric.

Review the process for step-by-step instructions on applying for the CPA exam.

Upon accessing the NTS, the candidate will contact a Prometric Testing Facility to schedule the date to sit for the exam section. Visit the Prometric website and the online seat availability tool. It allows candidates to view seat availability for exam sections based on a preferred location without having a section ID.

Virginia CPA CPE Requirements

• An individual who applies for an initial license, holds a Virginia individual CPA license, or applies to have their license reinstated is required to obtain continuing professional education, or CPE. It is the intent of the VBOA that all CPE meet the requirements of VBOA regulations and assist the licensee in becoming a better professional.
• Active CPAs must complete the required 120 CPE hours over a rolling three-year period, with a minimum of 20 hours annually. The CPE requirement also includes completing a two-hour VBOA-approved ethics course annually and eight hours of A&A courses, if applicable. The minimum hours needed for applicants who apply for licensure by the end of the first calendar-year after the calendar-year in which the CPA exam is passed is 40 hours.
• Requirements for CPE are found in VBOA regulations 18VAC5-22-90 and 18VAC5-22-140. 
• The VBOA uses a rolling three calendar-year period to determine CPE compliance. This period includes the three calendar-years prior to the current calendar-year. Licensees should not submit CPE documentation during the annual renewal process unless specifically asked to by the VBOA. However, CPE documentation must be retained for the four calendar-years preceding the current calendar-year.
• The deadline for obtaining CPE for the previous year is January 31.
• Any questions regarding CPE can be sent to cpe@boa.virginia.gov or call (804) 482-8757.

Virginia CPA Exam fees

Exam application fee

The VBOA requires a non-refundable application fee of $120 upon submission of the online application. After the candidate application has been approved and processed by the VBOA, the candidate will receive an approval email explaining the payment coupon and Notice to Schedule (NTS) process.

Exam section fee

The total CPA exam fees for each exam section are $262.64. The fees are paid directly to the National Association of State Boards of Accountancy. If an exam candidate has any issues during the payment process, please contact NASBA Candidate Care at 1-866-696-2722.  

The CPA exam is administered nationally by NASBA, the AICPA, and Prometric.

Re-exam application

The board suspended the $20 fee associated with re-exam requests until at least Jan. 1, 2025. 

CPA exam score transfers

The VBOA requires an exam score transfer fee of $25 for candidates requesting an exam score be transferred from Virginia to another state. Complete the CPA Exam Score Transfer Form and submit it to the VBOA with the fee.

All fees are non-refundable and payments returned by the bank for insufficient funds are subject to a returned payment fee, pursuant to Code of Virginia § 2.2-4805.

Virginia CPA Licensure fees

1. Initial licensure application fee
2. The application fee for initial licensure is $75 when submitting an online application.
3. Annual license renewal 
4. CPAs must renew their license annually. The annual fee is $60. There is an additional $25 fee for renewals by check.
5. Reinstatement of individual license 
6. The reinstatement of an individual license includes a $350 fee.
7. Duplicate CPA wall certificate
8. Request a duplicate CPA wall certificate for $25 by logging in and making a document request. Please allow 10 to 12 weeks for processing, printing and shipment from the date the payment is remitted to the VBOA.
9. Verification of licensure – For current CPAs only
10. The verification of licensure includes CPA exam scores, confirmation of AICPA Ethics Exam, disciplinary actions and the status of license with the VBOA. A verification of licensure transferred to a board of accountancy in another state or jurisdiction can be requested by logging in on the VBOA website. Online requests are $25.
11. If the verification of licensure needs to be sent to an employer, a professional organization, for personal use, etc., the request cannot be made online. CPAs will mail a written request with a non-refundable check made payable to the Treasurer of Virginia for $50 to the VBOA.
12. All fees are non-refundable and payments returned by the bank for insufficient funds are subject to a returned payment fee, pursuant to Code of Virginia § 2.2-4805.

For more information, visit:

Virginia Board of Accountancy