A. A person must be licensed in order to use the CPA title in Virginia.
1. The person shall hold a Virginia license if he provides services to the public and the principal place of business in which he provides those services is in Virginia.
2. Other persons shall not be required to hold a Virginia license in order to use the CPA title in Virginia provided that they hold the license of another state and comply with the substantial equivalency provisions of § 54.1-4411.
B. The Board shall prescribe the methods, fees, and continuing professional education requirements for a person to apply for the issuance, renewal, or reinstatement of a Virginia license.
C. The Board has the authority to refuse to grant a person the privilege of using the CPA title in Virginia if, based upon all the information available, the Board finds that the person is unfit or unsuited to use the CPA title in Virginia. The Board shall not refuse to grant a person the privilege of using the CPA title in Virginia solely because of a criminal conviction.
2007, c. 804; 2017, c. 403.
Structure Code of Virginia
Title 54.1 - Professions and Occupations
Chapter 44 - Public Accountants
§ 54.1-4401. Applicability of chapter
§ 54.1-4402. Board; membership; qualifications; powers and duties
§ 54.1-4403. General powers and duties of the Board
§ 54.1-4404. Board to employ Executive Director; legal counsel
§ 54.1-4405. Board of Accountancy Fund; receipts; disbursements
§ 54.1-4405.1. Board of Accountancy Trust Account; creation; expenditures; excess moneys
§ 54.1-4406. Powers and duties of the Executive Director
§ 54.1-4409.1. Licensing requirements for persons
§ 54.1-4409.2. How a person may obtain a Virginia license
§ 54.1-4411. Substantial equivalency provisions for persons who hold the license of another state
§ 54.1-4412.1. Licensing requirements for firms
§ 54.1-4413.3. Standards of conduct and practice
§ 54.1-4413.5. Confidential consent agreements
§ 54.1-4415. Exemptions from unlawful acts
§ 54.1-4416. Board's powers with respect to hearings under this chapter
§ 54.1-4418. Recovery of cost after grant of formal fact-finding
§ 54.1-4423. Use of consultants in investigations
§ 54.1-4424. Certain information not to be made public
§ 54.1-4425. Time for filing complaints against CPAs or CPA firms