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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 information below covers general CPE requirement questions. Click here for answers to frequently asked questions on the Virginia Board of Accountancy (VBOA) regulations, including the 2-hour annual Virginia-specific Ethics course requirement for all Virginia CPAs. Should you have additional questions or concerns, please contact the VSCPA CPE team at (800) 733-8272.

  • VBOA: 120 hours for 3 years, with 20 hours per year minimum (2 hours per year must satisfy Virginia-specific Ethics requirement.)
    Note: Beginning in 2011, CPAs in public practice who release or authorize the release of reports on attest services or compilation services must obtain a minimum of 8 hours of CPE annually related to attest services or compilation services.

  • VSCPA: No requirements for members (effective as of May 1996)

  • AICPA: 120 hours every 3 years

  • GAO (Yellow Book): 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)

The VBOA's Active — CPE Exempt status, instituted in 2014, is available to CPAs who want to maintain their license, but are not providing services to the public or to an employer and do not expect to for a period of time. CPAs who qualify for this status will be allowed to renew their licenses annually and pay the renewal fee, but will not have to fulfill CPE requirements. Licensees must be approved by the VBOA to begin taking advantage of the status. Click here for more information or to apply for CPE Exempt status.

CPAs under this status who begin providing services to the public or to an employer would need to reactivate their Active status and meet CPE requirements before initiating services.

NASBA logo

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit vscpa.com/CPEPolicies or call (800) 733-8272.