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.
- Code of Virginia – § 54.1-4400 et. seq.
Chapter 44 of the Code of Virginia is specifically related to public accountants and the VBOA.
- VBOA regulations – 18VAC5-22 et. seq.
Chapter 22 of the Administrative Code covers all regulations regarding the VBOA.
