Virginia CPA Requirements

Virginia State Requirements & Education Options

General Requirement

Applicant must be a person of good character as defined by Virginia law.

Applicants must provide a United States social security number or control number issued by the Virginia Department of Motor Vehicles (DMV). Applicants without a U.S. social security number or control number issued by the Virginia DMV are not eligible for a Virginia CPA License.

Education/Experience Requirement

To obtain a Virginia CPA license, applicants must have completed at least 150 semester hours of education including a baccalaureate or higher degree, and an accounting concentration as follows:

At least 24 semester hours of courses in accounting beyond basic principles and introductory courses, including auditing, financial accounting, management accounting, and taxation; and

At least 24 semester hours in business courses, no more than six (6) semester hours of which could be considered accounting courses.

The Board of Accountancy requires coursework earned outside of the U.S. to be evaluated by an education evaluation firm approved by the Virginia Board including a course-by-course evaluation.

Virginia’s education requirement for taking the CPA exam changed effective May 14, 2009, reducing the number of hours to sit for the examination from 150 semester hours to 120 semester hours. Virginia continues to require a baccalaureate or higher degree and an accounting concentration or equivalent to sit for the exam. The accounting concentration requirement is the same for the exam and for licensure. Click here for the examination education requirements.