VACPA Requirements 2026Updated July 27, 2026
Virginia CPA Requirements
Everything you need to become a CPA in Virginia
120/150
Credit Hours*
1
Year Experience
$75
License Fee
40
CPE Hours/Year
Key Facts
- ✓120-credit pathway available since January 1, 2026 (HB 2042)
- ✓150-credit and master's degree pathways also available
- ✓2 years (4,000 hours) experience under 120-credit pathway
- ✓Can sit for exam with 120 credits
- ✓120 CPE hours over a rolling 3-year period (minimum 20 per year, plus a 2-hour Virginia-approved ethics course annually)
*Virginia offers a 120-credit pathway (HB 2042) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include auditing course
Virginia offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA (self-employment does not qualify)
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with accounting concentration
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$75
Renewal Fee$60
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Licensure Pathways
ActiveHB 2042
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •Bachelor's degree + 30 additional credits (150 total)
- •24 hours non-introductory accounting, 24 hours VBOA-approved business
- •1 year of experience
ActiveHB 2042
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: January 1, 2026
- •Bachelor's degree with accounting concentration (120 credits)
- •24 hours non-introductory accounting, 24 hours VBOA-approved business
- •2 years of experience (4,000 hours)
- •Self-employment does not qualify
- •Second state to enact alternative CPA pathways (after Ohio)
ActiveHB 2042
Master's Degree Pathway
150
Credits
1
Year Exp.
Effective: January 1, 2026
- •Master's degree in accounting or related field
- •1 year of experience
Virginia State Board of Accountancy
Virginia Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Virginia State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
Virginia CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$75
Renewal Fee
$60 every 1 year
Frequently Asked Questions
Yes, Virginia allows candidates to sit for the CPA exam with 120 semester hours.
Education Programs for Virginia
9 programs meet CPA education requirements in Virginia. Browse by category to find the right fit.
Online MAcc
4University of North Carolina at Chapel Hill
AACSBOnline Master of Accounting (MAC)
$43,000 - $69,000·30 credits·online
Liberty University
ACBSPOnline MS in Accounting
$18,000·30 credits·online
University of Georgia
AACSBOnline Master of Professional Accountancy
$24,000 - $25,000·36 credits·online
University of Scranton
AACSBOnline Master of Accountancy
$26,850·30 credits·online
MST Programs
2Related Resources
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CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
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