Annually, by June 30

What is the Virginia CPE Reporting Period?

Every three years, from January 1 to December 31

What are the Virginia CPE Requirements?

120 hours are required in each rolling three-year reporting period.

At least 20 hours of CPE are required per year.

Any CPA who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services must take eight hours per year of attest, compilation, or financial statement preparation services courses.

The credit for service as a lecturer is equal to the presentation and preparation time; no additional credit is allowed unless there are substantial changes to the presentation materials.

What is the Virginia Ethics Requirement?

At least two hours must be earned each year using an ethics course that conforms to the requirements prescribed by the Board. The Board must have approved this course in advance.

Note: The AccountingTools Ethics for Virginia course fulfills this requirement.

What Areas of Study are Allowed for Virginia CPAs?

The Board does not specify any areas of study.

Allowable Virginia Course Providers

The Board accepts courses from NASBA sponsors. AccountingTools is a registered sponsor with NASBA. Go to AccountingTools Courses

Virginia CPE Reciprocity

A non-resident licensee can meet the state’s CPE requirements by meeting the CPE requirements of the state in which he or she has a principal place of business. The state’s requirements must include an ethics requirement in order to qualify.

Virginia CPE Rule Reference

Section 90

Virginia Board of Accountancy Address

9960 Mayland Drive, Suite 402
Henrico, VA 23233Phone: 804-367-8505
www.boa.virginia.gov