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CPA LICENSURE · VA

Virginia

Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.

BOARD OF ACCOUNTANCY

Virginia Board of Accountancy
boa.virginia.gov

EDUCATION REQUIREMENTS

A bachelor's degree from an accredited institution, with 120 semester hours enough for Exam eligibility and 150 semester hours required for full licensure. As of January 1, 2026, Virginia offers 3 pathways: a bachelor's degree plus 30 additional semester hours (1 year of experience), a qualifying master's degree in accounting (1 year of experience), or a bachelor's degree alone (2 years of experience).

EXPERIENCE REQUIREMENTS

1 year of verified accounting experience for the 150-hour/master's pathways, or 2 years for the bachelor's-only pathway, approved by a licensed CPA.

SEPARATE ETHICS EXAM REQUIRED?

Yes, a separate ethics exam/course is required.

CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

APPLICATION NOTES

Virginia requires a one-time 8-hour "Professional Ethics: AICPA's Comprehensive Course (for Licensure)" with a 90%+ passing score, plus an ongoing 2-hour Virginia-specific ethics course annually. Candidates have 30 months from their first passed section to pass all four.

SOURCE

https://boa.virginia.gov/individual-cpas/initial-license/ — accessed 2026-09-30

CARE CPA Prep prepares candidates for the national Uniform CPA Examination — the same Exam content regardless of where you plan to be licensed. This page is licensure-process information, not Exam content; for the Exam itself, see the six Exam sections, and for the general national pattern behind these state rules, see eligibility & experience requirements.

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