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Only applications submitted after Jan. 1, 2026, will be reviewed under the new pathways. If you submitted a license application prior to Jan. 1, 2026, and would like to have it re-reviewed under a new pathway, please complete this form. No action will automatically be taken on your behalf.

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Home > Individual CPAs > Licensure requirements as of Jan. 1, 2026 > Out of state exam candidate licensure requirements

Out of state exam candidate licensure requirements

The VBOA portal will be down until Jan. 5, 2026, to incorporate the new pathways to CPA licensure in Virginia. 

If you passed the CPA exam as a candidate of a state other than Virginia, you will need to create a new account with the VBOA so that you can submit an initial application for licensure. Your requirements are outlined below.

To apply for your initial CPA license, you will need to:

  • Submit an application through the VBOA portal, paying the $75 fee.
  • Submit the required documentation (detailed below) regarding experience, education, CPE and ethics.

Things to know before you begin:

  • As a Virginia CPA license applicant, you must provide a U.S. Social Security number or control number issued by the Virginia Department of Motor Vehicles. Applicants without a U.S. SSN or control number issued by the Virginia DMV are not eligible for a Virginia CPA license.
  • You are responsible for maintaining your licensure application documentation, not the VBOA.

How to start your application:

Because you passed the CPA exam as a candidate of a state other than Virginia, you will need to create a new account with the VBOA.

Once logged in, click on “Initial Application” and be sure to select the pathway you are applying through that is labeled “Non-VA Exam.” Complete and submit the application, paying the non-refundable $75 fee.

After you submit the application:

After completing the online application, you will receive an email asking you to submit supporting documentation regarding education requirements, experience qualifications and continuing professional education, including the annual VBOA-approved ethics course. Requirements will differ slightly based on your chosen pathway and should be reviewed below.

How to submit your documentation:

You can submit the required documentation via email to licensing@boa.virginia.gov or via the mailing address found here. The following documentation must come directly from the corresponding source:

  • Official transcripts and/or education evaluation – Should come from the institution and/or VBOA-approved education evaluation firm
  • Work experience verification form – Should come from the actively licensed CPA attesting to your experience
  • Official exam score transfers – Should come from the respective Board of Accountancy. You will need to request that the respective state board of accountancy transfers your CPA exam scores to the VBOA. 

All applications for a CPA license in Virginia will expire six years from the original application date and if needed, a new application with the corresponding fees and requirements will need to be submitted, per VBOA regulation 18VAC5-22-20. 

Required documentation beginning Jan. 1, 2026

Select each pathway below to see the corresponding documentation requirements:

Documentation Requirements

After applying for a license and paying the $75 fee, you will need to submit:

    1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
      • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
      • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (minimum of 120 hours required) and the current year’s VBOA-approved ethics course.
    2. A completed Experience Verification Form verifying one year of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
    3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
      • Please mail, fax or email a copy of the course certificate, with the score, to the VBOA.
      • We do not recommend waiting and/or relying on the AICPA to send your results.
      • Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m.
    4. Proof of master’s degree.
      • All required coursework and degree conferral must be shown on official transcripts and/or education evaluation. Official transcripts can be sent directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is open or appears to have been opened. The VBOA will also accept official electronic transcripts sent directly to boa@boa.virginia.gov by the institution or their elected transcript provider service.
    5. CPA Exam Scores – You will need to request that the respective state board of accountancy transfers your CPA exam scores to the VBOA. The VBOA does not have a form that we require the respective state board of accountancy to complete. We will accept their standard transfer form.

Documentation requirements

After applying for a license and paying the $75 fee, you will need to submit:

  1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
    • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
    • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (minimum of 120 hours required) and the current year’s VBOA-approved ethics course.
  2. A completed Experience Verification Form verifying one year of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
  3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
    • Please mail, fax or email a copy of the course certificate, with the score, to the VBOA.
    • We do not recommend waiting and/or relying on the AICPA to send your results.
    • Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m.
  4. Proof of bachelor’s degree + 30 credit hours
    • All required coursework and degree conferral must be shown on official transcripts and/or education evaluation.
    • Official transcripts can be sent directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is open or appears to have been opened.
    • The VBOA will also accept official electronic transcripts sent directly to boa@boa.virginia.gov by the institution or their elected transcript provider service.
  5. CPA Exam Scores – You will need to request that the respective state board of accountancy transfers your CPA exam scores to the VBOA. The VBOA does not have a form that we require the respective state board of accountancy to complete. We will accept their standard transfer form.

Documentation requirements

After applying for a license and paying the $75 fee, you will need to submit:

  1. A completed CPE Requirements Certification Form. To complete this form, you will need to print and sign your name, date it, and check both attestation boxes. Additionally:
    • If you passed the CPA Exam this calendar year: No CPE is required for your initial licensure. E.g., Passed exams in 2026 and submit application in 2026.
    • If you passed the CPA Exam before this calendar year: Submit the required CPE of 40 hours per year (minimum of 120 hours required) and the current year’s VBOA-approved ethics course.
  2. A completed Experience Verification Form verifying two years of experience that must be sent directly to the board by the actively licensed U.S. CPA that attested to your experience.
  3. Course certificate for AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) with a score of 90% or better.
    • Please mail, fax or email a copy of the course certificate, with the score, to the VBOA.
    • We do not recommend waiting and/or relying on the AICPA to send your results.
    • Questions related to the course may be directed to the AICPA at service@aicpa.org or by calling (888) 777-7077 (option 3) Monday-Friday 9 a.m. to 6 p.m.
  4. Proof of bachelor’s degree + 30 credit hours
    • All required coursework and degree conferral must be shown on official transcripts and/or education evaluation.
    • Official transcripts can be sent directly from the institution to the VBOA or mailed to the CPA candidate in a sealed envelope with the institution’s official signature or seal overlaying the flap of the envelope. The VBOA will not accept any envelope that is open or appears to have been opened.
    • The VBOA will also accept official electronic transcripts sent directly to boa@boa.virginia.gov by the institution or their elected transcript provider service.
  5. CPA Exam Scores – You will need to request that the respective state board of accountancy transfers your CPA exam scores to the VBOA. The VBOA does not have a form that we require the respective state board of accountancy to complete. We will accept their standard transfer form.