Virginia Board of Accountancy (VBOA) CPE Requirements
- All CPAs subject to CPE must complete an annual 2-hour ethics CPE requirement.
- CPAs providing or offering to provide services to the public — 120 hours every three years, 20 hours per year minimum, including an annual 2-hour ethics course acceptable to the VBOA. Additionally, CPAs releasing or authorizing the release of reports on attest services or compilation services must obtain a minimum of eight hours of CPE annually related to attest services or compilation services.
- CPAs providing services other than for the public (may include educators, members in industry):
For reporting periods beginning on or after January 1, 2006 — 90 hours over the three year period, 15 hours per year minimum
For reporting periods beginning on or after January 1, 2009 — 120 hours every three years, 20 hours per year minimum
- With the exception of the annual 2-hour ethics and 8-hour attest or complilation courses (for CPAs releasing or authorizing the release of reports), there are no required course areas or sponsorship requirements, allowing each individual to decide what classes to take. To meet Virginia licensure law, CPAs do not need to take a minimum number of hours in tax or A&A, nor do they need to take their CPE from a BOA-approved sponsor. However, if you are preparing to commence services for the public after a period of performing services not for the public, please contact the VSCPA to learn about additional CPE requirements.
- Individuals failing to meet the CPE requirements may be subject to re-qualification, including possible re-examination and submission of experience qualifications. The BOA may, at its discretion, waive or defer CPE requirements so long as such waiver or deferral is in the public interest.
- For further information on the Virginia CPE requirements, VSCPA members can visit the VBOA website or contact the VSCPA CPE Team at (800) 341-8189.
Need more info? Check out VBOA CPE requirement FAQs.