To become a CPA in Virginia, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with an accounting concentration – Virginia has removed the minimum total credit hour requirement as of 1 January 2026
- Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 30-month window
- Experience: 1 or 2 years of qualifying work experience, depending on your pathway
- Ethics: Pass the AICPA Professional Ethics exam (90% minimum) before licensure, plus an annual Virginia-specific ethics course ongoing
- International candidates: No citizenship requirement, but a US Social Security Number or Virginia DMV control number is required for licensure
- Licensure & CPE: Apply to the Virginia Board of Accountancy (VBOA) for your license, then maintain it with 120 hours of CPE over 3 years including an annual VBOA-approved ethics course
Virginia removed minimum total credit hour requirements from 1 January 2026, making it one of the few states where you can qualify for a CPA license based purely on degree level and accounting coursework, without needing a specific number of total credits.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Virginia CPA requirements: Quick summary
| CPA Requirement | Virginia |
|---|---|
| Hours to sit for exam | No minimum total – bachelor’s degree + accounting concentration required |
| Hours to license | No minimum total – pathway determines degree level and experience |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways 1 and 2) or 2 years (Pathway 3) |
| Ethics requirement | AICPA Ethics Exam (90%) for licensure; annual VBOA ethics course ongoing |
| Credit window | 30 months, rolling |
| CPE | 120 hours per 3 years (40 hours per year minimum) |
| Tier system | One-tier |
| International candidates | No citizenship required; SSN or Virginia DMV control number required for licensure |
NASBA exam fee increase: The section fee rises from $265.57 to $268.59 on 4 July 2026 – earlier than many other states.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Virginia?
Virginia separates what you need to sit for the exam from what you need to get licensed afterward, and three pathways to licensure are available from 1 January 2026.
To sit for the CPA exam:
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s degree or higher from an accredited institution |
| Accounting concentration | 24 semester hours of accounting courses (must include accounting information systems, auditing, financial accounting, and taxation) |
| Business courses | 24 semester hours of business courses (up to 6 hours can be upper-level accounting courses) |
| Total credit hours | No minimum – degree + concentration is sufficient |
Three pathways to licensure (effective 1 January 2026):
| Detail | Pathway 1 | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Degree | Master’s degree | Bachelor’s degree | Bachelor’s degree |
| Additional credits | None beyond master’s | 30 credit hours beyond bachelor’s | None beyond bachelor’s |
| Accounting concentration | Required | Required | Required |
| Work experience | 1 year | 1 year | 2 years |
Virginia is one of the most flexible states for education requirements – there are no minimum total credit hour thresholds under any pathway.
Under Pathway 3, a candidate with just a bachelor’s degree and accounting concentration can qualify for licensure with 2 years of experience, without any additional coursework.
If your education was completed outside the US, you’ll need a credential evaluation from a VBOA-approved evaluation firm before applying for the exam.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Virginia?
| Detail | Virginia |
|---|---|
| Education evaluation fee | None (VBOA reviews transcripts directly) |
| Exam application fee (first-time, non-refundable) | $120 |
| Registration fee per section | None |
| Re-exam fee | $20 (suspended until at least 30 Sep 2026) |
| Score transfer fee (to another state) | $25 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections + application | $1,194.36 ($268.59 x4 + $120) |
| NTS validity period | 12 months (longer than the 6-month standard) |
| Credit window | 30 months, rolling from first passing score |
| Citizenship required | No |
| SSN required to sit for exam | No |
| SSN/Virginia DMV control number required for licensure | Yes – no exceptions |
To apply, create an account in the VBOA portal and submit your application with the $120 non-refundable fee. Official transcripts must be sent directly from your institution. Once approved, NASBA will issue a Notice to Schedule (NTS) for each section you’ve registered for. You can take the four sections in any order.
Once you pass your first section, your 30-month rolling window begins from that section’s score release date. If you passed the exam as a candidate in another state and want to license in Virginia, you’ll need to request a score transfer from that state’s board to the VBOA.
For a full breakdown of total CPA exam costs including study materials, ethics exam, and license fees, see our CPA exam cost guide.
What are the CPA experience requirements in Virginia?
| Detail | Virginia |
|---|---|
| Pathway 1 and 2 experience | 1 year, verified by an actively licensed US CPA |
| Pathway 3 experience | 2 years, verified by an actively licensed US CPA |
| Verification form | Must be submitted directly to VBOA by the supervising CPA |
| Application deadline | License applications expire 6 years from original application date |
Your experience must be verified by an actively licensed US CPA who submits the Experience Verification Form directly to the VBOA on your behalf – you cannot submit this yourself.
The form differs slightly depending on whether you’re applying under a 1-year or 2-year pathway. If your license application isn’t complete within 6 years of the original application date, you’ll need to start a new application and pay fees again.
License fees
| Fee | Amount |
|---|---|
| Initial licence | $75.00 |
| Annual license renewal | $60.00 |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA ethics requirements in Virginia?
Virginia has two separate ethics requirements: one for initial licensure and one for ongoing CPE.
For initial licensure (all three pathways):
| Detail | Virginia |
|---|---|
| Course required | AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) |
| Minimum passing score | 90% |
| Cost | $250 (AICPA members) / $320 (non-members) |
| Submission | Certificate with score sent to VBOA – don’t rely on AICPA to send it automatically |
For ongoing CPE (annual):
| Detail | Virginia |
|---|---|
| Annual requirement | One VBOA-approved Virginia-specific ethics course per year |
| Approval | Must be VBOA-approved specifically – national ethics courses don’t automatically qualify |
| Included in CPE total | Yes – counts toward the 120-hour triennial requirement |
The AICPA licensure ethics exam is a one-time pre-licensure requirement. After licensing, you’ll complete a different Virginia-specific ethics course each year as part of your ongoing CPE. The VBOA maintains a list of approved ethics course providers on its website.
What are the CPA requirements for international candidates in Virginia?
| Detail | Virginia |
|---|---|
| Citizenship required | No |
| SSN required to sit for exam | No |
| SSN or Virginia DMV control number required for licensure | Yes – no exceptions |
| Foreign education evaluation | Required, from VBOA-approved evaluation firm |
Virginia doesn’t require citizenship or residency, and there’s no citizenship requirement at any stage. However, a US Social Security Number or a control number issued by the Virginia Department of Motor Vehicles is required to apply for licensure – candidates without either are not eligible for a Virginia CPA license.
If your education was completed outside the US, you’ll need an evaluation from a VBOA-approved credential evaluation firm before applying for the exam.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Virginia?
| Detail | Virginia |
|---|---|
| Total CPE | 120 hours per 3 calendar years |
| Annual minimum | 40 hours per year |
| Annual VBOA ethics course | Required every year (must be VBOA-approved) |
| First-year exemption | No CPE required if you passed the exam in the same calendar year you apply for your license |
| CPE if passed exam before current year | 40 hours per year since passing, up to 120 hours maximum, within prior 3 calendar years |
| License renewal fee | $60 per year ($85 if paying by check) |
| Renewal due date | 30 June each year |
Virginia’s CPE runs on a triennial basis (120 hours over 3 years) but with a firm annual floor of 40 hours per year – you can’t bank hours in one year and go light the next. The annual VBOA-approved ethics course is required every year and counts toward your 120-hour total.
If you’re applying for a license and passed your exam in a prior year, you’ll need to provide evidence of 40 CPE hours per year since passing, capped at 120 hours total, all within the prior three calendar years.
Status change from 1 July 2026: CPAs currently on Inactive status must begin including “Inactive” in their title from this date. Virginia is also introducing a new “Emeritus” status for retired CPAs, which carries specific practice restrictions and reduced requirements.
FAQs
No – Virginia requires at least a bachelor’s degree with an accounting concentration under all three licensure pathways. There’s no work-experience-only route to CPA licensure in Virginia.
That said, Virginia’s removal of minimum total credit hour requirements from 2026 means you no longer need a specific number of total credits – a standard 4-year bachelor’s degree with the right accounting coursework is sufficient under Pathway 3, with 2 years of experience.
Most candidates take 5-6 years total: around 4 years for a bachelor’s degree, 6-18 months to pass all four exam sections and the AICPA ethics exam, and 1-2 years of work experience.
Virginia’s removal of the 150-hour requirement (effective 2026) can meaningfully shorten the timeline for candidates who previously needed extra coursework beyond their degree.
Yes – Virginia offers license reciprocity for CPAs from substantially equivalent jurisdictions. Candidates applying with scores earned in another state apply through the VBOA’s out-of-state exam candidate pathway, submitting a score transfer from their original state board.
Virginia also recognizes automatic mobility, allowing out-of-state CPAs to practice in Virginia without a new license as long as their home state is substantially equivalent and Virginia isn’t their principal place of business.
CPA salaries in Virginia vary significantly by region, with Northern Virginia (the Washington DC metro area) generally commanding premium salaries given its concentration of federal contractors, defense firms, and financial services companies. For a full breakdown by experience level and specialization, see our CPA salary guide.
No citizenship requirement applies at any stage of the Virginia CPA process. However, a US Social Security Number or a control number issued by the Virginia DMV is required to apply for your license – candidates without either are not eligible for a Virginia license regardless of their qualifications.
Generally yes – Virginia is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Virginia can typically practice in other states without a new license, as long as Virginia remains your principal place of business.
Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.
For the most current information, visit the Virginia Board of Accountancy.
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