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If you submitted a license application prior to Jan. 1, 2026, and would like to have it re-reviewed under a new pathway, please complete this form. No action will automatically be taken on your behalf.

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Home > Individual CPAs > Licensure requirements

Licensure requirements

If you submitted a license application prior to Jan. 1, 2026, and would like to have it re-reviewed under a new pathway, please complete this form. No action will automatically be taken on your behalf.

To apply for your initial CPA license, you will need to:

  • Submit an application through the VBOA portal, paying the $75 fee.
  • Submit the required documentation (detailed below) regarding experience, education, CPE and ethics.

Things to know before you begin:

  • As a Virginia CPA license applicant, you must provide a U.S. Social Security number or control number issued by the Virginia Department of Motor Vehicles. Applicants without a U.S. SSN or control number issued by the Virginia DMV are not eligible for a Virginia CPA license.
  • You are responsible for maintaining your licensure application documentation, not the VBOA.
  • Prior to applying for licensure, an applicant must pass each section of the CPA exam within 30 months of the score release date of the first section passed.
  • If you passed the CPA exam as a candidate of a state other than Virginia, please see Out of State Applications.

How to start your application:

If you passed the CPA exam as a Virginia exam candidate, you already have an online account. To apply for initial licensure, please login to your existing CPA portal record, begin a new license application and pay the non-refundable application fee of $75. If you passed the CPA exam as a candidate of a state other than Virginia, please see Out of State Applications.

After you submit the application:

After completing the online application, you will receive an email asking you to submit supporting documentation regarding education requirements, experience qualifications and continuing professional education, including the annual VBOA-approved ethics course. Requirements will differ slightly based on your chosen pathway and should be reviewed below.

How to submit your documentation:

You can submit the required documentation via email to licensing@boa.virginia.gov or via the mailing address found here. The following documentation must come directly from the corresponding source:

  • Official transcripts and/or education evaluation – Should come from the institution and/or VBOA-approved education evaluation firm.
  • Work experience verification form – Should come from the actively licensed U.S. CPA attesting to your experience.
  • Official exam score transfers (if applying with scores earned as an exam candidate of another BOA) – Should come from the respective Board of Accountancy. You will need to request that the respective state board of accountancy transfers your CPA exam scores to the VBOA. 

All applications for a CPA license in Virginia will expire six years from the original application date. A new application with the corresponding fees and requirements will need to be submitted, per VBOA regulation 18VAC5-22-20. 

Required documentation

Select each pathway below to see the corresponding documentation requirements:

Documentation Requirements

After applying for a license and paying the $75 fee, you will need to submit:

  1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
    • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
    • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (maximum of 120 hours required) and the current year’s VBOA-approved ethics course.
  2. A completed Experience Verification Form verifying one year of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
  3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
    • You may mail, fax or email a copy of the course certificate, with the score, to the VBOA. Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m. We do not recommend waiting and/or relying on the AICPA to send your results.
  4. Proof of master’s degree.
    • If you submitted your application to take the exam within the last three years: You only need to send any additional transcripts or education evaluation we do not already have on file that documents your master’s degree.
    • If you submitted your application to take the exam more than three years ago: You will need to resubmit transcripts and/or education evaluation to verify your master’s degree.
    • All required coursework and degree conferral must be shown on official transcripts and/or education evaluation. Official transcripts can be sent directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is open or appears to have been opened. The VBOA will also accept official electronic transcripts sent directly to boa@boa.virginia.gov by the institution or their elected transcript provider service.

Documentation requirements

After applying for a license and paying the $75 fee, you will need to submit:

  1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
    • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
    • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (maximum of 120 hours required) and the current year’s VBOA-approved ethics course.
  2. A completed Experience Verification Form verifying one year of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
  3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
    • You may mail, fax or email a copy of the course certificate, with the score, to the VBOA. Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m. We do not recommend waiting and/or relying on the AICPA to send your results.
  4. Proof of bachelor’s degree + 30 credit hours
    • If you submitted your application to take the exam within the last three years: You only need to send any additional transcripts or education evaluation we do not already have on file that documents your additional 30 credit hours.
    • If you submitted your application to take the exam more than three years ago: You will need to resubmit transcripts and/or education evaluation to verify your education.
    • All required coursework and degree conferral must be shown on official transcripts and/or education evaluation. Official transcripts can be sent directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is open or appears to have been opened. The VBOA will also accept official electronic transcripts sent directly to boa@boa.virginia.gov by the institution or their elected transcript provider service.

Documentation requirements

After applying for a license and paying the $75 fee, you will need to submit:

  1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
    • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
    • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (maximum of 120 hours required) and the current year’s VBOA-approved ethics course.
  2. A completed Experience Verification Form verifying two years of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
  3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
    • You may mail, fax or email a copy of the course certificate, with the score, to the VBOA. Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m. We do not recommend waiting and/or relying on the AICPA to send your results.