License: Accountant, Certified Public

Department of Professional and Occupational Regulation Board for Accountancy

3600 West Broad Street

Richmond, VA 23230-4917

(804) 367-8505

Education Requirements in Virginia Obtain from one or more accredited institutions or from the National College: A. At least 120 semester hours of education; B. Baccalaureate or higher degree; and C. Accounting concentration or equivalent*. Requirements include: 1. Minimum of 24 semester hours of accounting courses, to include: courses in auditing, financial accounting, management accounting, and taxation; and 2. Minimum of 24 semester hours of business courses. As many as 6 hours of accounting courses (not included in the 24 hours of accounting courses) may be considered for the business course requirement. *Principles or introductory accounting courses cannot be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent. Transcripts All required coursework and degree conferral must be shown on official transcripts and must be mailed directly from the institution to the VBOA, or the official transcript must be mailed to the CPA candidate in a sealed envelope with the institution's official (registrar) signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is opened or appears to have been opened. Prior to requesting an official transcript(s), please confirm with the institution that all required coursework and the degree conferral (if applicable) have been posted to the transcript(s). Pre-Evaluations Candidates are encouraged to use the Education Self-Evaluation Worksheet to evaluate the education needed to qualify for the CPA Exam. The VBOA provides a pre-evaluation service to candidates, upon request. The pre-evaluation of transcripts (official or unofficial) is provided to the candidate for a fee of $25. Pre-evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies (if so determined) prior to submitting the initial application for the CPA Exam. Pre-evaluations are valid only for the current requirements as mandated by the VBOA. Should the requirements change prior to final application and acceptance, the pre-evaluation will be considered null and void. Pre-evaluations are based solely on the information provided by the candidate. Should the information prove to be inaccurate in any way, the pre-evaluation will not be valid. The pre-evaluation service provided by the VBOA may take up to 2 weeks (10 business days). Mail a request to the VBOA for the pre-evaluation service, along with the unofficial transcripts, an email address for correspondence, and a check for $25 made payable to The Treasurer of Virginia. Do NOT email or fax transcripts. The VBOA is not responsible for sensitive information transmitted electronically. Apply to Take the CPA Exam Login to the Virginia Board of Accountancy website to apply to take the CPA Exam. Candidates must meet the education requirements before applying to take the CPA Exam in Virginia. Pursuant to _x0015_ 54.1-116, Code of Virginia, all CPA Exam candidates must provide a United States social security number (SSN) or control number issued by the Virginia Department of Motor Vehicles. Note: If you choose to provide a control number issued by the Virginia Department of Motor Vehicles, instead of a SSN, you will be charged an additional $67.50 fee by NASBA for each payment coupon you receive. Candidates do NOT have to apply for all four exam sections at one time. Candidates may apply for each exam section individually, or at different times. Exam section(s) selected on the application must be paid with a single payment. A payment coupon may not be separated into several payments. If the candidate inadvertently applies for the wrong exam section(s), the candidate must contact the VBOA to cancel the current payment coupon. Once cancelled, the candidate must return to the application page to re-apply for the correct exam section(s). For more detailed information regarding the CPA Exam, please read the Procedures for the CPA Exam Process.