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State Requirements


State & Territory Requirements

Last Updated 6/26/2020


Age Requirement No
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 24 semester hours including auditing, financial accounting, management accounting and taxation. Also required for licensure: 24 semester hours in business courses, with no more than 6 semester hours of accounting courses (not included in the 24 hours of accounting courses). Principles or introductory courses do not qualify in the 48 required hours.
Exam sitting requirements: 120 semester hours (including B.A.) with accounting concentration or equivalent.
Experience Requirements: Employed full-time equivalent of 1 year in academia, a firm, government or industry in any capacity involving the substantial use of accounting, financial, tax or other skills that are relevant. Whether other skills are relevant shall be determined by the Virginia Board of Accountancy on a case-by-case basis. Self- employment does not qualify as experience.
Ethics Exam: Must pass AICPA's Professional Ethics Comprehensive Course.
State Society

Virginia Society of Certified Public Accountants

Molly Wash


4309 Cox Road

Glen Allen, VA



State Board

Virginia Board of Accountancy


9960 Mayland Drive

Suite 402

Henrico, VA


How to become a CPA in Virginia

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