Virginia CPA Requirements 2027
Compare degree paths and the CPE timing for earlier passes. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Compare degree paths and the CPE timing for earlier passes
For 2027, compare the degree paths and preserve the CPE timing distinction for candidates who passed in an earlier year.
Before applying
Check Virginia exam entry and map your transcript. Degree + 24/24
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Virginia license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | 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. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | Virginia’s current options are qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year routes. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Virginia CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Virginia CPA license paths should I compare for 2027?
- Virginia’s current options are qualifying master’s/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year routes. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Virginia guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Compare degree paths and the CPE timing for earlier passes. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Virginia application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.