CPE Requirements FAQs

The VSCPA is committed to providing Virginia CPAs with up-to-date information on continuing professional education (CPE) requirements from the Virginia Board of Accountancy (BOA). The below Q&A covers general CPE questions as well as questions about the ethics CPE requirement. Should you have additional questions or concerns, please contact the VSCPA CPE Team at (800) 341-8189.

Contact Information and References

• Virginia Board of Accountancy (BOA): (804) 367-8505
• VSCPA CPE Team: (800) 341-8189
• CPE Requirements Chart

Ethics CPE

Question: If I am certified in more than one state do I need to take an ethics course in each state?

Answer: It depends on the state in question. In Virginia, there are exemptions in place for people whose principle place of residence and practice are outside of Virginia. However, not every state has those exemptions. You'll need to contact those states' Boards of Accountancy to be sure.

Question: How do I know if the course I am taking qualifies for the Virginia ethics requirement?

Answer:  Every course meeting the conditions and outline set by the Virginia Board of Accountancy (BOA) must state in its course materials that it meets the Virginia BOA ethics requirement. Hint: If your course wasn't specifically designed to meet this requirement, chances are it doesn't count.

Question: If I'm licensed in another state, do I have to take the ethics course?
 
Answer: If your primary place of business and licensure is Virginia, you must take the Virginia ethics course. If you meet the following conditions then you may maintain a Virginia license without complying with Virginia CPE (including the ethics course): 

1) You live and work outside Virginia.
2) You have a license in another state.
3) That state has a CPE requirement of at least 120 hrs/3 year cycle with which you comply.

Question: Do I have to take 2 hours of ethics CPE every year?

Answer: Yes. The ethics course is an annual obligation if you are subject to the requirement.

Question: Does the ethics requirement have to be fulfilled in the calendar year, or does it follow the licensing cycle?

Answer: The ethics requirement follows a calendar year.

General CPE Questions

Question: What are Virginia's CPE requirements?

Answer: For CPAs in public accounting (including CPAs working in tax):

• 120 hours every 3 years with a 20-hour minimum/year.

For CPAs not in public accounting (i.e. CPAs working in industry, education or any position that uses their accounting and auditing skills, and they want to use the designation in any way, including on business cards and resumes):

• For the three-year period beginning January 1, 2003 through
  December 31, 2005: 45 hours over 3 years with a 10-hour minimum/year.
• For the three-year period beginning January 1, 2006 through
  December 31, 2008: 90 hours over 3 years with a 15-hour minimum/year.
• From January 1, 2009 on: 120 hours over 3 years with a 20-hour minimum/year.

Every CPA subject to CPE requirements must complete a qualifying 2-hour ethics course each year. (See the section below for more information on this requirement.)

Question: I just passed the CPA Exam and got my license. How many hours of CPE do I need this year? When someone is newly licensed, when does his/her CPE requirement start? When does the ethics requirement start?

Answer: The CPE requirements begin the first calendar year after obtaining a license. (Example: Joe Black receives his license in July 2004. He is not required to get CPE in 2004. His CPE reporting begins January 1, 2005.) The ethics requirement begins at the same time as all other CPE.

Question: I now work in private industry and not for a CPA firm. How much CPE do I need? Do I need to take the ethics course?

Answer: See the above requirements or CPE chart for the amount of CPE you need to fulfill. Everyone subject to CPE must fulfill the ethics requirement.

Question: How many hours of CPE do I need if I'm not an active CPA? [Note: This includes CPAs previously holding a certificate of maintenance (discontinued in 1999).]
 
Answer: There is no longer a designated "active" or "inactive" status for a CPA license. Please consult with VSCPA government affairs staff to find out what your specific circumstance would entail. Simply call (800) 733-8272.

Question: How do I reinstate my license?

Answer: Visit the Virginia Board of Accountancy Web site and use the online database to look yourself up. You can determine when your license expired, as well as download the forms and information needed to reinstate. If you need any assistance through this process, contact VSCPA government affairs staff at (800) 733-8272.

Question: Does Virginia put a limitation on the amount of CPE you can take online?

Answer: No. However, self-study CPE must qualify by meeting conditions outlined in the regulations. For example, the course must have an examination, and you must pass it with at least 70% to use the course as part of your CPE documentation. The VSCPA suggests that you check the CPE section of the regulations (18-VAC-5-21-170) to make sure that self-study CPE you are interested in qualifies. Hint: Any self-study CPE offered by the VSCPA qualifies for credit.

Question: Who is responsible for keeping up with my transcripts, including those courses not offered by the VSCPA?

Answer: The individual licensee is responsible for keeping up with his/her own CPE. However, if you are a VSCPA member, you can track your CPE history online. Simply log in using your user name (your last name) and password (your member id or other password you have created) to access your CPE history.

Question:  I have not been complying with the CPE requirement to date. How can I get caught up?
 
Answer:  Contact VSCPA CPE staff at (800) 341-8189 to determine your best course of action in getting back on track.

Question: Are VSCPA in-person courses NASBA approved?

Answer: Yes. As of April 1, 2006, all public in-person VSCPA courses are NASBA approved. The VSCPA sponsor number is 108526.