Licensed in another U.S. jurisdiction
If you currently hold an active CPA license in good standing from any of the jurisdictions listed below, you are eligible to apply for a reciprocal license with the VBOA.
Reciprocal license jurisdictions:
| Alabama* Alaska Arizona Arkansas California CNMI Colorado Connecticut* Delaware District of Columbia Florida |
Georgia Guam Hawaii* Idaho Illinois* Indiana Iowa Kansas* Kentucky Louisiana Maine |
Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska* Nevada New Hampshire New Jersey |
New Mexico New York North Carolina North Dakota Ohio Oklahoma* Oregon Pennsylvania Puerto Rico Rhode Island South Carolina |
South Dakota Tennessee Texas Utah Vermont Virgin Islands Washington West Virginia Wisconsin Wyoming |
*These states are two-tier. A certificate is initially obtained that does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are eligible to apply.
An individual from another state or jurisdiction agrees to cease using the CPA title in Virginia if no longer licensed.
To apply for license reciprocity:
- Create an online account to apply for licensure in Virginia.
- Request a Verification of Licensure from a state or jurisdiction.
Licensed in another country
The VBOA recognizes applicants for Virginia licensure who are members of professional bodies that have entered into mutual recognition agreements with the AICPA and NASBA.
Currently, agreements are in effect with:
- Chartered Accountants Australia and New Zealand (CAANZ)
- Chartered Accountants Ireland (CAI)
- CPA Australia
- CPA Canada (CPAC)
- Instituto Mexicano de Contadores Publicos (IMCP)
- South African Institute of Chartered Accountants (SAICA)
As of Aug. 27, 2024, the VBOA is no longer accepting reciprocal license applications under the Institute of Chartered Accountants of Scotland (ICAS) MRA. Applications will only be accepted if the IQEX was applied for or completed under the ICAS MRA before Aug. 27, 2024.
As of Oct. 1, 2022, the VBOA is no longer accepting reciprocal license applications under the Hong Kong Institute of Certified Public Accountants (HKICPA) MRA. Applications will only be accepted if the IQEX was applied for or completed under the Hong Kong MRA before Oct. 1, 2022.
A member of one of these professional bodies may apply for a Virginia CPA license by following these steps:
- Create an online account to apply for licensure.
- Read the International Qualifications Examination (IQEX) Candidate Guide for qualifications and how to schedule the IQEX.
- Pass the IQEX exam administered by NASBA and request NASBA send the IQEX exam score to the VBOA.
- Request the professional body provide verification of the applicant’s international credentials to the VBOA.
- Complete the Experience Verification Form and mail to the VBOA to verify experience qualifications.
- Verify the VBOA CPE requirements for initial licensure in Virginia. No CPE is required for initial licensure if obtained in the same calendar-year in which the applicant passed the IQEX exam. If the applicant has not held a CPA license of any other state and applies for a Virginia license after the end of the calendar-year in which the applicant passed the IQEX exam, CPE must be obtained prior to applying for a Virginia license.
The VBOA may cooperate and share information with appropriate authorities in other states or jurisdictions in regards to investigations or enforcement matters concerning violations of the Code of Virginia statutes and regulations and comparable statutes or regulations of other states and jurisdictions.
