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COVID-19 updates

The Virginia Board of Accountancy has been monitoring the outbreak of COVID-19 and its impact. The VBOA is committed to maintaining operations during this time.

However, to protect the health of the staff, the Henrico office is not open to the public.

Many staff are working remotely and the best way to contact us during this time is through email at However, questions by telephone can be answered between 9 a.m. to 4 p.m. Monday through Friday. 

Pass/Fail courses

The VBOA will accept any course taken as pass/fail as long as the student receives earned semester hours for the successful completion of the course. The completed course must be on an official transcript from an appropriately accredited university, college or community college.

CPA exam

The AICPA and NASBA put together an interactive presentation regarding the CPA exam during the current pandemic filled with information and questions and answers for exam candidates.

At this time, the following changes have been announced regarding the CPA exam.

NTS extensions

The VBOA is reviewing NTS extensions on a case-by-case basis.

18-month credit extensions

The VBOA is reviewing 18-month credit extensions on a case-by-case basis.

Testing centers

Prometric has created a new, dedicated page to host COVID-19-related FAQs for exam candidates.

Prometric’s goal is to continue to open testing centers when and where it is safe to do so in accordance with all local, state and federal regulations. Prometric will be reaching out to the candidates directly as it relates to any scheduled appointments. View the open testing centers at

Prometric also created a test taker FAQ on the website to aid candidates in the process. 

There will be revised guidelines in place at the testing centers to protect the health and well-being of CPA candidates and staff that comply with local and federal mandates.

Some guidelines include:

  • Reducing testing capacity by at least 50%
  • Bringing and wearing a mask during the entire time present at the testing center. Both medical masks and cloth face coverings are acceptable. Any test taker that comes to the testing center without a mask will not be allowed to test, marked as a “no show,” and will not be eligible for a free reschedule.
  • Safe distancing guidelines will be followed through with the seating of test takers.
  • Monitoring will be done exclusively using DVR monitoring. Physical walkthroughs will be waived unless there is adequate space to comply with local government distancing guidelines.

Candidates who are displaced as a result of social distancing will receive an email notification that their appointment has been canceled prior to their scheduled test date, including instructions on next steps to reschedule their appointment if applicable. Candidates who are scheduled to test starting on May 1 will be informed of the policies above, to ensure compliance and provide an understanding of what they can expect.

Prometric strongly encourages test takers who are sick/have been sick within the past two weeks, recently traveled, or exposed to someone who tested positive for COVID-19, to stay home and reschedule your exam.

More information regarding testing during the COVID-19 outbreak can be found on the NASBA website.

Continuous testing

Starting July 1, 2020, NASBA began continuous testing for CPA exam candidates. Under the new continuous testing model, candidates have the ability to take the exam year-round, without restriction,  other than waiting to receive scores from prior attempts of the same section or when there is a major change to the exam. Continuous testing replaces the existing CPA exam testing window model,  which only permits candidates to test during designated time frames each calendar quarter. Learn more about continuous testing on the NASBA website at