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Mandate 1450

Mandate Information
Mandate Title:
Certified public accountant; educational requirements to qualify for CPA licensure.
Purpose of legislation
SB1042 and HB2042: Clarifies education and experience requirements for candidates to qualify for CPA licensure. The bills also provide that, to qualify for practice privileges within the Commonwealth, an individual must have a license in good standing in another jurisdiction and have passed the CPA examination. The bills direct the Board of Accountancy to adopt emergency regulations to implement the provisions of the bill. The bills contain technical amendments. Both bills are identical.
Legislation mandating a change Chap 523 (2025)
Chap 539 (2025)
VAC chapters to be amended
18 vac 5 - 22 : Board of Accountancy Regulations
Associated Regulatory Actions
Action 6698: Amendments to Education, Experience, and Substantial Equivalency Requirements
Latest Stage: Emergency/NOIRA
Deadline for the regulation to become effective 12/31/2025
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