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The VBOA will be closed for Christmas beginning at 12 p.m. Wednesday, Dec. 24, and will reopen with normal hours on Monday, Dec. 29.

Code and regulations

The VBOA receives its authority to regulate certified public accountants in Virginia from statutes and regulations.

Statutes from the Code of Virginia are acts passed by the legislature. VBOA regulations derive their authority from statutes and specify the directives from the statutes. Both statutes and regulations have the force of law.