Code of Virginia
Chapter 44 - Public Accountants
§ 54.1-4420. Annual audit

The Board's financial statements shall be prepared in accordance with generally accepted accounting principles and shall be audited annually by the Auditor of Public Accounts, or his legally authorized representatives, or by a firm selected by the Board through a competitive procurement.
2001, c. 832; 2007, c. 804.

Structure Code of Virginia

Code of Virginia

Title 54.1 - Professions and Occupations

Chapter 44 - Public Accountants

§ 54.1-4400. Definitions

§ 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

§ 54.1-4407. Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director

§ 54.1-4408. Subpoenas

§ 54.1-4409. Repealed

§ 54.1-4409.1. Licensing requirements for persons

§ 54.1-4409.2. How a person may obtain a Virginia license

§ 54.1-4410. Repealed

§ 54.1-4411. Substantial equivalency provisions for persons who hold the license of another state

§ 54.1-4412. Repealed

§ 54.1-4412.1. Licensing requirements for firms

§ 54.1-4413. Repealed

§ 54.1-4413.2. Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges

§ 54.1-4413.3. Standards of conduct and practice

§ 54.1-4413.4. Penalties

§ 54.1-4413.5. Confidential consent agreements

§ 54.1-4414. Prohibited acts

§ 54.1-4415. Exemptions from unlawful acts

§ 54.1-4416. Board's powers with respect to hearings under this chapter

§ 54.1-4417. Repealed

§ 54.1-4418. Recovery of cost after grant of formal fact-finding

§ 54.1-4419. Repealed

§ 54.1-4420. Annual audit

§ 54.1-4421. Biennial report

§ 54.1-4422. Expired

§ 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