To become a CPA in the US Virgin Islands, you’ll need to meet the following requirements:
- Education: 150 semester hours including a bachelor’s degree and an accounting concentration
- Exam: Pass both the Uniform CPA Examination and the Virgin Islands Local Regulatory Examination – the US Virgin Islands is the only jurisdiction in the country requiring a separate local exam; both must be passed before a permit is issued
- Ethics: No ethics exam required for initial licensure
- Experience: 1 year of full-time experience under the direct supervision of an active CPA; public accounting, industry, and academia all accepted
- References and materials: Five references (including 2 VI residents and at least 1 VI-licensed CPA), three 2×2 passport photos, a national criminal background check, and employment eligibility verification are all required with the initial application
- Permits and CPE: Permits are issued annually and expire 30 June; CPAs must hold both a NASBA CPA permit ($135/year) and a DLCA business licence ($390/year); 120 CPE hours required per rolling 3-year period
The US Virgin Islands is the only CPA jurisdiction in the US that requires candidates to pass a separate, territory-specific Local Regulatory Examination in addition to the Uniform CPA Exam.
This exam covers Virgin Islands tax law, business law, governmental accounting, and local professional ethics. Even CPAs licensed in other states who are applying for a reciprocal permit must sit and pass the local exam.
The Virgin Islands Board of Public Accountancy is working to update its rules to create additional pathways to CPA licensure and individual mobility consistent with the Uniform Accountancy Act, but no new pathway has been enacted.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
US Virgin Islands CPA requirements: quick summary
| CPA requirement | US Virgin Islands |
|---|---|
| Education | 150 semester hours + bachelor’s + accounting concentration |
| Uniform CPA Exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Local Regulatory Exam | Required – territory-specific exam, $200 fee |
| Ethics exam | Not required |
| Work experience | 1 year full-time; any setting |
| CPE | 120 hours per rolling 3-year period; 40 hours/year minimum |
| Residency | Not required |
| SSN | Not required |
| Annual permit renewal | 30 June |
| Total annual fees | $525 ($135 permit + $390 business licence) |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in the US Virgin Islands?
To be eligible for CPA licensure in the US Virgin Islands, you must have:
- 150 semester hours of college education
- A baccalaureate or higher degree conferred by an accredited college or university
- An accounting concentration including: accounting and financial reporting, cost and management accounting, and taxation
- 24 semester hours of business courses
CPA review course credits do not count toward the mandatory accounting concentration. Transcripts must be sent as certified copies directly from each institution to the DLCA Board.
The Board is working toward additional pathways consistent with the ninth edition of the Uniform Accountancy Act, but 150 hours remains the single licensure route until new rules are adopted.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in the US Virgin Islands?
The US Virgin Islands is a direct-Board state. All exam applications and fees are submitted directly to the DLCA Board of Public Accountancy – not through NASBA’s CPA Examination Services portal. After the Board processes your application, you will receive a Notice to Schedule to schedule your Uniform CPA Exam sections at the Prometric test center at St. Thomas.
Two examinations required
Examination 1 – Uniform CPA Examination:
| Detail | US Virgin Islands |
|---|---|
| Education evaluation | No separate CPAES evaluation fee |
| Uniform CPA Exam application fee | Included in $150 Board application |
| Section fee | $268.59 per section |
| 4 sections + application | $1,424.36 ($150 + $200 + $268.59 × 4) |
| Credit window | 30 months (standard NASBA rolling window) |
| Residency required | Not required |
| SSN required | Not required |
Note: the total above includes the $200 Local Regulatory Examination fee as it is a required part of the overall examination process. The $150 application fee is non-refundable.
Examination 2 – Virgin Islands Local Regulatory Examination:
The Local Regulatory Examination is a territory-specific exam covering Virgin Islands tax law, business law, governmental accounting practices, and professional ethics under Virgin Islands statutes. It is separate from the Uniform CPA Exam and is scheduled directly through the Board.
| Detail | Virgin Islands Local Exam |
|---|---|
| Fee | $200.00 |
| Administered by | VI Board of Public Accountancy |
| Scheduling | Contact the Board directly |
| Who must take it | All initial applicants AND all reciprocity applicants |
Contact the Board at 340-713-3522 or [email protected] to schedule the local exam and confirm current scheduling dates.
Application materials
The US Virgin Islands requires the most extensive application package of any jurisdiction in the country:
| Required item | Detail |
|---|---|
| Notarized application | Original + copy |
| 2×2 passport photographs | Three (3) required |
| References | 5 total: 2 must be VI residents; 3 must be practicing CPAs (at least 1 must hold a current VI CPA permit) |
| College transcripts | Certified copies sent directly from each institution |
| CPA certificate from NASBA | Certified copy (for reciprocity: sent directly to Board from NASBA) |
| National Criminal Background Check | Required |
| Employment eligibility/verification | Required |
| Board application fee | $150.00 non-refundable |
For a full breakdown of CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in the US Virgin Islands?
| Detail | Initial applicants |
|---|---|
| Duration | 1 year full-time |
| Settings | Public accounting, industry/private practice, or academia |
| Content | Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting |
| Supervisor | Active CPA in good standing; supervisor must be currently licensed throughout the entire period |
| Verification | Employer verification form submitted directly to the Board by the verifier – applicant cannot self-submit |
| Signature timing | Verifier signature must be within 30 days of receipt |
Experience may be gained in any of the four standard practice settings. The supervisor must hold an active CPA licence for the entire duration of the experience period, not only at the time of verification.
Permit and licence fees
Practicing CPAs in the US Virgin Islands must maintain two separate annual authorisations: a CPA permit processed through NASBA, and a business licence issued by DLCA.
| Fee | Amount | Payee | When |
|---|---|---|---|
| Initial permit | $150.00 | NASBA | At initial application |
| Individual permit renewal | $135.00 | NASBA (mycpalicense.org) | Annually by 30 June |
| Business licence | $390.00 | DLCA (dlca.vi.gov) | Annually by 30 June |
| Total annual ongoing | $525.00 | ||
| Firm permit renewal | $150.00 | NASBA | Annually |
| Late individual permit fee | $25.00/month | DLCA | After 31 August; max $600 |
Licensing window:
- Permit renewal opens May 1.
- All permits expire June 30.
- Individual CPAs have a 60-day grace period (July 1-August 31) before delinquency.
- Late fees of $25/month (maximum $600) apply from September 1.
- CPAs who fail to renew for 24 consecutive months without notifying the Board of inactive status will be placed in deactivated status and must apply for formal reinstatement.
Each CPA firm must have a Virgin Islands-licensed CPA as a partner or member of record. Firms issuing attest or compilation reports must be enrolled in a Board-approved peer review programme.
What are the CPA ethics requirements in the US Virgin Islands?
The US Virgin Islands does not require an ethics exam for initial CPA licensure. No AICPA Professional Ethics examination is required.
In place of an ethics exam, USVI has the Local Regulatory Examination, which includes professional ethics under Virgin Islands statutes as one of its tested subject areas. Ongoing ethics education is handled through the CPE requirement (minimum 4 hours of ethics CPE per 3-year rolling period) for licence renewal.
What are the CPA requirements for international candidates in the US Virgin Islands?
| Detail | US Virgin Islands |
|---|---|
| US citizenship required | Not stated as a requirement |
| Residency required | Not stated as a requirement |
| SSN required | Not stated as a requirement |
| Foreign credential evaluation | NIES only |
| IQEX | Not referenced |
Foreign-educated candidates must have transcripts evaluated by NASBA International Evaluation Services (NIES) – no other evaluation service is referenced.
The Virgin Islands participates in the International CPA Examination Programme, meaning international candidates eligible to sit in any jurisdiction can access the exam. However, all candidates – including international applicants – must also pass the Virgin Islands Local Regulatory Examination before a permit is issued.
Reciprocal permit: An out-of-state or foreign-licensed CPA whose principal place of business is not in the Virgin Islands may apply for a practice permit. Requirements are significantly more demanding than standard reciprocity:
- Active US CPA licence in good standing
- Passed the Uniform CPA Examination
- Passed the Virgin Islands Local Regulatory Examination
- Four years of experience equivalent to initial licensure requirements, completed after passing the exam and within the 10 years immediately preceding the application
Mobility: The US Virgin Islands is not listed as an individual mobility jurisdiction. Out-of-territory CPAs providing services in the territory should contact the Board to confirm current practice privilege requirements.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in the US Virgin Islands?
| CPE requirement | Detail |
|---|---|
| Total hours | 120 per rolling 3-year period |
| Annual minimum | 40 hours per calendar year (effective January 1, 2022) |
| Ethics | Minimum 4 hours per 3-year period |
| Reporting period | January 1-December 31 triennial rolling |
| Renewal deadline | 30 June annually |
| Reactivation/reinstatement CPE | 120 hours including 30 A&A + 8 ethics |
| Non-resident exemption | Non-residents meeting home state CPE requirements are exempt from USVI CPE |
| Approved providers | NASBA/AICPA Statement on Standards for CPE Programs (2019) |
The 40-hour annual minimum is higher than most US jurisdictions, which typically require 20 hours per year. CPAs who apply to reinstate a delinquent or inactive permit face a stricter CPE standard than the renewal requirement – 30 hours of accounting and auditing and 8 hours of ethics, vs. 4 ethics hours for routine renewal.
The Board may require additional hours at its discretion in reinstatement cases involving extenuating circumstances.
FAQs
Yes – 150 semester hours plus a bachelor’s degree with an accounting concentration is the sole licensure route.
The USVI Board of Public Accountancy is working to update its rules to create additional pathways consistent with the Uniform Accountancy Act, but no new pathway has been enacted. Until that rule update takes effect, 150 hours remains the standard.
Most candidates take 4-5 years to complete 150 semester hours, 6-18 months to pass all four sections of the Uniform CPA Exam, and 1 year of qualifying experience.
Add to that the Virgin Islands Local Regulatory Examination, which must be scheduled directly with the Board and is offered a limited number of times per year.
The five-reference requirement – including securing a reference from at least one currently permitted VI CPA – can also take meaningful lead time to arrange, particularly for candidates not already connected to the local accounting community. Realistic total time from starting college is 6-7 years.
Yes, but with requirements well above the US average. Reciprocal permit applicants must hold an active US CPA licence, have passed both the Uniform CPA Exam and the Virgin Islands Local Regulatory Examination, and have completed four years of experience equivalent to initial licensure requirements – all within the 10 years preceding the application.
The local exam requirement applies to every reciprocal applicant regardless of how long they have been licensed elsewhere. Contact the VI Board of Public Accountancy directly for current reciprocity procedures.
CPA opportunities in the US Virgin Islands centre on a compact but distinct economy. Tourism is the dominant industry, generating hospitality, real estate, and retail accounting work across St. Thomas, St. Croix, and St. John.
Federal government and territory government accounting creates steady public sector demand. The territory’s economic development incentive programmes – including substantial tax benefits for qualifying businesses and individuals – attract mainland US businesses and high-net-worth individuals seeking to establish VI residence, generating tax planning and compliance work that is disproportionately sophisticated relative to the market size.
With approximately 62 licensed CPAs serving the entire territory, the market is tight and competition for clients is limited. For detailed salary benchmarks, see our CPA salary guide.
Neither citizenship nor residency is listed as a requirement on the Board’s own requirements page or on NASBA’s licensing page. No SSN requirement is stated either. Foreign-educated candidates must use NIES for credential evaluation.
All candidates – domestic and international – must pass the Virgin Islands Local Regulatory Examination, which covers territory-specific law and practice. Given the territory’s small size and close-knit professional community, the requirement for at least one reference from a currently permitted VI CPA is a practical consideration for any candidate without existing local connections.
Contact the VI Board of Public Accountancy directly to confirm requirements for your specific situation.
For current requirements and application forms, visit the US Virgin Islands Board of Public Accountancy.
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