CPA requirements in Virginia
Virginia licenses CPAs through the Virginia Board of Accountancy (VBOA). Exam eligibility: 120 semester hours including an accounting concentration. Licensure: 150 semester hours, or a bachelor's with accounting concentration plus two years of experience from 2026. Experience: one year (2,080 hours) under the standing route; two years under the degree pathway.
$93,290
median accountant wage, VirginiaBLS OEWS · May 2025
$100,660
mean annual wageBLS OEWS · May 2025
47,100
accounting jobs in the stateBLS OEWS · May 2025
Requirements
The sheet
| Exam eligibility (education) | 120 semester hours including an accounting concentration |
| License education | 150 semester hours, or a bachelor's with accounting concentration plus two years of experience from 2026 |
| Experience | One year (2,080 hours) under the standing route; two years under the degree pathway |
| Ethics requirement | Annual VBOA-approved ethics CPE requirement |
| CPE after licensure | 120 hours per rolling three-year period, including the annual Virginia ethics course |
Compiled 2026-08-02 from the board's published framework. Rules change; Virginia Board of Accountancy (VBOA) is the source of record before you file anything.
Pathway status
The 120-hour question in this state
Enacted. Virginia's alternative pathway (bachelor's with accounting concentration plus two years of experience) became effective January 1, 2026. Cross-jurisdiction context: AICPA/NASBA model legislation, May 2025NASBA · May 2025, and NASBA's licensure-pathways list.
Moving
Reciprocity
Mobility and endorsement for substantially equivalent licensees.
Neighbouring sheet: CPA requirements in Maryland. Path overview: how to become a CPA; exam detail: the CPA exam; all states: the master table.