Question: What are Virginia's CPE requirements?
Answer: For CPAs who have not been granted Active — CPE Exempt status:
- 120 hours every 3 years with a 20-hour minimum/year, including the Virginia-specific Ethics course.
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 2017. He is not required to get CPE in 2017. His CPE reporting begins Jan. 1, 2018.) The Ethics requirement begins at the same time as all other CPE.
Question: How do I reinstate my license?
Answer: Visit the Virginia Board of Accountancy website and use the online database to look yourself up. You can determine when your license expired, download the forms and find information needed to reinstate.
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, there must be a method for determining you have met the learning objectives, such as an examination. The VSCPA suggests that you check the CPE section of the regulations (18-VAC-5-22-90) to make sure that self-study CPE you are interested in qualifies. 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. All CPAs may track their CPE using the VBOA CPE Tracker. Click here for more information about the VBOA/NASBA CPE Tracking System.
Question: I have not been complying with the CPE requirement to date. How can I get caught up?
Answer: Contact the VBOA 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.
Question: I am licensed in another state, which is also my principal place of business. Do I need to comply with Virginia's CPE requirements in addition to those of primary state of licensure?
Answer: No. As long as you meet the requirements to practice under substantial equivalency and are meeting the CPE requirements in your primary state of licensure, you are considered to automatically be in compliance with Virginia with respect to all CPE requirements other the 2-hour annual Ethics requirement. For more information on the ethics requirement, see the Ethics section. Take the quiz below for more insight on your requirements.