CPE Requirements: What Education Do I Need?

The VSCPA is committed to providing its members with up-to-date information on continuing professional education (CPE) requirements. The chart and information below covers general CPE requirement questions. Click here for FAQs on the Virginia Board of Accountancy (BOA) regulations, including the two-hour annual ethics course requirement for all Virginia CPAs. Should you have additional questions or concerns, please contact the VSCPA CPE team at (800) 341-8189.  

Other Resources

 

  Virginia Board of Accountancy (VBOA) Virginia Society of CPAs American Institute of CPAs  GAO (Yellow Book)

CPAs providing services to the public 

120 hours for 3 years, with 20 hours per year minimum (Two hours per year must satisfy new ethics requirement.)*

Note: New beginning in 2011, 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.

No requirements for members as of May 1996

120 hours every 3 years

80 hours every 2 years, with 20 hours per year minimum (24 of those hours in government subjects). For more details, please download the GAO's "Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education." (PDF)

CPAs providing services to an employer

For 3-year reporting cycles beginning January 1, 2009, and thereafter: 120 hours per rolling 3-year cycle, 20-hour- per-year minimum. (Two hours per year must satisfy the Virginia ethics requirement.)

For 3-year reporting periods beginning prior to January 1, 2009: 90 hours per rolling 3-year cycle. For years prior to 2009 occurring within that 3-year cycle, a 15-hour-per-year-minimum applies. For 2009 and years thereafter occurring within that 3-year cycle, a 20-hour-per-year minimum applies. (Two hours per year must satisfy the Virginia ethics requirement.)

No requirements for members as of May 1996

120 hours every 3 years

80 hours every 2 years, with 20 hours per year minimum (24 of those hours in government subjects). For more details, please download the GAO's "Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education." (PDF)

*As of January 1, 2004, the Virginia Board of Accountancy (BOA) instituted an annual 2-hour ethics CPE requirement. The BOA will issue an outline every year on topics a course must contain to quality for this requirement. Click here for more information, including how to take an ethics course from the VSCPA to fulfill the requirement.

** Other than as noted above, Virginia law no longer requires CPAs to use specific sponsors or to take specific courses (i.e. tax or A&A).