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§ 54.1-4400. Definitions - As used in this chapter, unless the context clearly indicates...
§ 54.1-4401. Applicability of chapter - A. This chapter shall not be construed to prevent any...
§ 54.1-4402. Board; membership; qualifications; powers and duties - A. The Board of Accountancy established under the former §...
§ 54.1-4403. General powers and duties of the Board - The Board shall have the power and duty to: 1....
§ 54.1-4404. Board to employ Executive Director; legal counsel - A. The Board shall employ an Executive Director who shall...
§ 54.1-4405. Board of Accountancy Fund; receipts; disbursements - A. The Board of Accountancy Fund (the Fund) is established...
§ 54.1-4405.1. Board of Accountancy Trust Account; creation; expenditures; excess moneys - A. There is hereby created in the state treasury a...
§ 54.1-4406. Powers and duties of the Executive Director - Within the parameters of policies and guidelines established by the...
§ 54.1-4407. Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director - A. The Executive Director or investigators appointed by him shall:...
§ 54.1-4408. Subpoenas - In addition to the authority granted in § 2.2-4022 to...
§ 54.1-4409. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4409.1. Licensing requirements for persons - A. A person must be licensed in order to use...
§ 54.1-4409.2. How a person may obtain a Virginia license - A. A person who has not held the license of...
§ 54.1-4410. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4411. Substantial equivalency provisions for persons who hold the license of another state - A. A person who holds the license of another state...
§ 54.1-4412. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4412.1. Licensing requirements for firms - A. Only a firm can provide attest services, compilation services,...
§ 54.1-4413. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4413.2. Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges - A. A Virginia license shall provide its holder with the...
§ 54.1-4413.3. Standards of conduct and practice - Persons using the CPA title in Virginia and firms providing...
§ 54.1-4413.4. Penalties - A. Penalties the Board may impose consist of: 1. Revoking...
§ 54.1-4413.5. Confidential consent agreements - A. The Board may enter into a confidential consent agreement...
§ 54.1-4414. Prohibited acts - Neither (i) a person who does not hold a Virginia...
§ 54.1-4415. Exemptions from unlawful acts - The unlawful acts listed in § 54.1-4414 shall not apply...
§ 54.1-4416. Board's powers with respect to hearings under this chapter - The Board may, in hearings arising under this chapter, determine...
§ 54.1-4417. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4418. Recovery of cost after grant of formal fact-finding - After a formal fact-finding under § 2.2-4020 in which a...
§ 54.1-4419. Repealed - Repealed by Acts 2007, c. 804, cl. 2.
§ 54.1-4420. Annual audit - The Board's financial statements shall be prepared in accordance with...
§ 54.1-4421. Biennial report - The Board shall submit a biennial report to the Governor...
§ 54.1-4422. Expired - Expired.
§ 54.1-4423. Use of consultants in investigations - A. The Board may develop a roster of consultants and...
§ 54.1-4424. Certain information not to be made public - Tax returns, financial statements, and other financial information that is...
§ 54.1-4425. Time for filing complaints against CPAs or CPA firms - A. Except as otherwise provided in subsections B and C,...