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On a monthly basis, the VBOA randomly selects licensed CPAs in Virginia for a CPE audit. Licensees will be required to visit the NASBA-sponsored CPE Audit Service to complete the CPE audit. As a function of this CPE audit, licensees may be required to provide additional documentation as requested by the VBOA to support compliance.

In addition to the random selection process, CPAs will also be selected for a CPE audit as a component of any open investigation, enforcement case or in situations where the VBOA believes a CPE audit is warranted.

Note: The VBOA does not allow changes to license status while a licensee is under CPE audit. This includes a change of status to Inactive or voluntarily surrendering a license. Once a licensee is selected for CPE audit, the process must be completed.