A person must be licensed by the VBOA in order to call themselves a CPA and use the CPA title in Virginia. Individuals who meet the substantial equivalency provisions if licensed in another state may also call themselves a CPA.
VBOA regulation 18VAC5-22-40 states that holding a Virginia CPA license or a license of another state constitutes using the CPA title.
An individual holding a Virginia CPA license is providing services to the public if those services are listed in the standards of conduct and practice in the Code of Virginia § 54.1-4413.3. An individual holding a Virginia CPA license is providing services to or on behalf of an employer if those services utilize substantial accounting, financial, tax or relevant skills.
According to the Code of Virginia § 54.1-4401, an individual who is not licensed as a CPA can still practice accounting or bookkeeping and perform services involving the use of accounting skills. Those skills can include rendering tax services, management advisory services, consulting services or preparing financial statements without providing assurance.