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NASBA’s CPE Audit Service will be down for scheduled maintenance on Saturday, May 25. 


Each case is investigated based on the specific facts and circumstances. The type and difficulty of the complaint, cooperation of the respondent, work load and required assistance all factor in to the length of the investigation and resolution time. The VBOA’s goal is to close a case within 160 days from the date it is opened.

All closed complaints are available to the public in accordance with the Virginia Freedom of Information Act.

When the VBOA receives an official complaint, the Enforcement Division determines if there is probable cause to open an investigation. If an investigation is opened, the VBOA notifies the complainant and respondent in writing. The respondent has 30 days to reply in writing to the complaint.

While the VBOA can discipline those who violate the respective Code of Virginia statutes and/or VBOA regulations, the VBOA has no authority to award damages to any individuals.

The VBOA may impose penalties found in Code of Virginia § 54.1-4413.4.

All investigations of a CPA or CPA firm remain permanently on record with the VBOA.