Virginia CPA Requirements (2026): Exam and License
Virginia exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 24/24
Virginia exam entry requires a qualifying bachelor’s or higher degree with 24 accounting and 24 business credits. At most three introductory/foundational accounting credits may count.
Check exam entryCheckpoint 2
Can I obtain the license?
Virginia’s current options are qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year routes.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Virginia CPA Exam eligibility
Virginia exam entry requires a qualifying bachelor’s or higher degree with 24 accounting and 24 business credits. At most three introductory/foundational accounting credits may count.
- Do not exclude all introductory accounting automatically; the board allows up to three qualifying credits.
- The board describes a qualifying graduate-degree exception, which must be evaluated under its specific conditions.
Map your transcript
Virginia accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 credits; at most 3 introductory/foundational | 24 credits | Qualifying degree; graduate-degree exception has conditions |
| License | Qualifying education for the selected route | Qualifying education for the selected route | Ethics, identity, experience, and possibly pre-license CPE also apply |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Virginia CPA license pathways
Virginia’s current options are qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year routes.
| Route / availability | Education | Experience |
|---|---|---|
| Master’s route | Qualifying master’s degree | 1 year |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years |
- Initial licensure requires CPA-attested experience, AICPA ethics at 90%, and a U.S. SSN or Virginia DMV control number.
- Applicants applying after the year they passed the exam must meet the applicable CPE documentation requirements, including the current Virginia ethics course.
Dates that affect your decision
Planning for Virginia CPA requirements in 2027
For 2027, compare the degree paths and preserve the CPE timing distinction for candidates who passed in an earlier year.
January 1, 2026
EffectiveCurrent licensing combinations
The board’s initial-license instructions describe the three degree and experience routes.
Worked planning example
Passing in one year and applying the next
Illustrative candidate scenario, not an eligibility determination.
Starting point
You passed the exam in 2026 but plan to apply for your Virginia license in 2027.
What the rules mean
The board’s pre-license CPE rules may apply because the application is after the passing year. Passing the exam alone is not the complete file.
Next action
Check the required CPE and current Virginia ethics documentation, identity number, and CPA-attested experience before applying.
From education to an appointment
How to apply and prepare in Virginia
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Virginia CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Initial license application | $75 | Separate from exam, education, and ethics costs. | Verify this charge |
Frequently Asked Questions
- What are the Virginia CPA Exam requirements in 2026?
- Virginia exam entry requires a qualifying bachelor’s or higher degree with 24 accounting and 24 business credits. At most three introductory/foundational accounting credits may count. Do not exclude all introductory accounting automatically; the board allows up to three qualifying credits. The board describes a qualifying graduate-degree exception, which must be evaluated under its specific conditions.
- Does Virginia require 150 hours for CPA licensure in 2026?
- Virginia’s current options are qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year routes. Master’s route: Qualifying master’s degree; 1 year. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year. Bachelor’s route: Qualifying bachelor’s degree; 2 years.
- How should I plan for Virginia CPA requirements in 2027?
- For 2027, compare the degree paths and preserve the CPE timing distinction for candidates who passed in an earlier year.
- Are Virginia exam eligibility and licensing the same?
- They are separate checkpoints. The board’s pre-license CPE rules may apply because the application is after the passing year. Passing the exam alone is not the complete file. Check the required CPE and current Virginia ethics documentation, identity number, and CPA-attested experience before applying.
- What should I confirm before applying in Virginia?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my Virginia license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Virginia requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.