Firm certifications - Virginia Board of Accountancy

Reminders

DISCLOSURES
Please contact the VBOA by email at enforcement@boa.virginia.gov if you need to disclose any information regarding a felony or misdemeanor conviction, an administrative action or civil judgment.

NAME CHANGE
Documentation must be provided to show each name change if your entity’s name has been changed from the most recent renewal.

Please be aware that by signing this application on behalf of your entity, you are affirming that your entity’s application is complete and correct. On behalf of your entity you have read and understand and will remain current with the laws and regulations governing the practice of accounting in Virginia.

Documents submitted with an application are the property of the VBOA and cannot be returned. Payments returned by the bank for insufficient funds are subject to a returned payment fee, pursuant to §2.2-4805 of the Code of Virginia.

Name(Required)

License number(Required)

On behalf of (Firm name)(Required)

Firm license number(Required)

Certifications

Please select Yes or No for each certification below.

I certify that, as determined on a firm-wide basis, at least 51% of the owners of the firm and at least 51% of the voting equity interest in the firm are licensees, trustees of an eligible employee stock ownership plan as defined in §13.1-543, or a firm that meets this requirement.(Required)

I certify that the firm is in compliance with Code of Virginia §54.1-4412.1 Licensing Requirements for Firms and conducts all services in conformity with Code of Virginia §54.1-4413.3 Standards of Conduct and Practice.(Required)

I certify that if the firm provides services within the scope of the practice-monitoring program (peer review) of the American Institute of CPAs or its successor, then the firm is enrolled and complies with any requirements of a peer review approved by the VBOA.(Required)

I certify that the firm has complied with 18VAC5-22-170 and has notified the VBOA in writing within 30 days of the receipt of any peer review report or PCAOB firm inspection report containing criticisms or identifying defects in the firm’s quality control systems.(Required)

Has the firm or any of its principals been subject to or party to any of the following actions and have not previously reported this to VBOA as required by 18VAC5-22-170 (B)?

An administrative action before any court, agency, state, federal government, branch of the armed forces, or before a CPA membership organization such as the AICPA or the VSCPA?
Convicted of any misdemeanor or felony offense or have offered a plea of nolo contendere before any court of law?
Had a civil judgment rendered against you or the firm?

If you have not yet reported the action or are unsure if you have reported it to VBOA please answer “yes” and send in a copy of the order or conviction to enforcement@boa.virginia.gov.

I certify that:* [1] Neither the firm nor any of its principals have been the subject of any administrative action before any court, federal or state agency, branch of the armed forces, the AICPA or the VSCPA or if there has been such an action, I have notified the Board in accordance with 18VAC5-22-170 (B). [2] Neither the firm nor any of its principals have been convicted or plead guilty to any crime, including a nolo contendere plea, also known as an Alford plea, regardless of whether a sentence was imposed, suspended or executed in any court or if there has been such an action I have notified the Board in accordance with 18VAC5-22-170 (B). [3] Neither the firm nor any of its principals have had a final judgment rendered against it in a civil court of law or if there has been such a judgement, I have notified the Board in accordance with 18VAC5-22-170 (B).(Required)

I certify that the firm has not withheld information that might affect the decision by the VBOA to renew the firm license.(Required)

I certify that the firm agrees to abide by and remain current with the applicable laws and regulations related to the practice of public accounting, which are available at boa.virginia.gov.(Required)

9. I certify that all organizational changes, including changes in principals, name, or ownership, have been reported to VBOA.(Required)

Is this firm part of an alternative practice structure?(Required)

Is this firm organized under an eligible employee stock ownership plan?(Required)

Signature

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