Q: Contact Information

A: Virginia Board of Accountancy
    36 West Broad Street, Suite 378
    Richmond, VA 23230-4916

Q: I’m a new CPA. When do I have to begin reporting CPE?

A: For new licensees there is no CPE requirement until January of the calendar year following initial licensure.

Q: What is the number of credit hours required for a VA CPA?

A: 120 hours are required for each three year period with a minimum of 20 hours earned each year two of which must be in ethics.

Q: Can I carry forward credits from one reporting period to the next?

A: Not applicable.

Q: Can I report hours for college courses?

A: One semester hour of college credit is 15 CPE credits and one quarter hour of college credit is 10 CPE credits.

Q: What is the credit for teaching and repeat credit?

A: A Virginia CPA who instructs courses that qualify for CPE credit for participants will be awarded two additional credits for each credit of instruction.

Q: What is the ethic requirement for a VA CPA?

A: Each VA CPA shall obtain two credit hours annually on a course relating to standards of conduct.

Q: What if an individual fails to obtain the required CPE credits?

A: Individuals who fail to meet the CPE requirements may be subject to re-qualification, including re-examination and submission of experience qualifications.