As of July 1, 2022, the VBOA will no longer accept credits or credentials issued by the Association of Chartered Certified Accountants (ACCA) and similar accounting professional organizations. All evaluation of foreign education must be from properly accredited colleges or universities.
Applicants may submit accounting certificates or other credentials issued by a professional accounting body for evaluation. The VBOA recognizes all mutual recognition agreements entered into by the NASBA/AICPA International Qualifications Appraisal Board. Applicants with a credential from one of those bodies may apply to become a Virginia CPA under the procedures for mutual recognition. These applicants will not require evaluation of their education.
Applicants who submit credits or credentials from an accounting body not party to a mutual recognition agreement (e.g. the Association of Chartered Certified Accountants) will be denied.
Virginia state law requires CPA applicants be graduates of accredited educational institutions or institutions whose accreditation is substantially equivalent to those of American institutions. Educational institutions are usually colleges or universities.
The VBOA has determined that the ACCA, and other organizations which lack a mutual recognition agreement with the NASBA/AICPA IQAB, are not educational institutions and do not issue degrees.
Learn more about approved education evaluation firms at https://boa.virginia.gov/cpa-exam/requirements/education-evaluation-firms/.