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Audits

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.