CPA exam and license requirements in US Virgin Islands

US Virgin Islands requires 150 semester credit hours to sit for the CPA exam. The same total applies for licensure. Administered under the Virgin Islands Board of Public Accountancy. Last reviewed 2026-08-19.

Not re-verifiedThese figures have not been independently re-verified against the board's published requirements. Treat them as indicative and confirm with the Virgin Islands Board of Public Accountancy before relying on them.

Credit hours to sit: 150
Credit hours to license: 150
Exam fee per section: $262.64
Exam credit window: 30 months
Notice to Schedule valid: 6 months from issue
Transferring scores out: Through the board
State ethics requirement: Local regulatory exam

How many credit hours do you need to sit for the CPA exam in US Virgin Islands?

US Virgin Islands requires 150 semester credit hours to sit for the CPA exam. Candidates in US Virgin Islands sit under the rules of the Virgin Islands Board of Public Accountancy.

How many credit hours do you need for a CPA license in US Virgin Islands?

US Virgin Islands requires 150 semester credit hours for CPA licensure. US Virgin Islands uses the same credit requirement to sit and to license.

How much does the CPA exam cost in US Virgin Islands?

The CPA exam in US Virgin Islands costs $262.64 per section, a $150 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are US Virgin Islands board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in US Virgin Islands?

US Virgin Islands gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

How long is your Notice to Schedule valid in US Virgin Islands?

US Virgin Islands gives you 6 months from the date your Notice to Schedule is issued to sit the section it covers. If it expires you forfeit the fees already paid for that section and must reapply.

From the Validation Periods map in the NASBA Candidate Guide, edition 2026-07-16. That is NASBA's summary of the board's rule rather than a reading of the board itself, so confirm it with the Virgin Islands Board of Public Accountancy before planning around it.

Can you appeal a failed CPA exam score in US Virgin Islands?

US Virgin Islands offers a score appeal. An appeal lets you view the multiple-choice questions or simulations you answered incorrectly and submit comments on them, under supervision, and it requires a formal request, board approval, a fee and a deadline that runs from the date your score was reported. A score review is separate and is available everywhere: it re-checks that the approved answer key was applied correctly to your responses, and it is not a way to have an alternative answer considered.

Appeal availability is listed in the NASBA Candidate Guide, edition 2026-07-16. See also what happens on test day.

How do you transfer CPA exam scores out of US Virgin Islands?

Not through NASBA. US Virgin Islands does not appear as an origin on NASBA's transfer service, so you request your scores from the Virgin Islands Board of Public Accountancy directly. You can still transfer INTO US Virgin Islands from anywhere; it is only the outbound route that runs through the board.

Route read from NASBA's transfer service and cross-checked against NASBA's Interstate Authorization Fee Schedule, 2026-09-20, and every route claim was handed to a pass instructed to refute it. How exam credit moves between jurisdictions sets out the whole picture, including what moving does to your credit window.

Do your CPA exam credits expire after you pass all four sections in US Virgin Islands?

We did not find one. US Virgin Islands's statutes and board rules were read for a deadline to apply for licensure after passing, and neither sets one, so the sections you have passed do not appear to go stale while you finish the experience requirement. That is a "not found" rather than a guarantee: confirm with the Virgin Islands Board of Public Accountancy before relying on it.

Researched against US Virgin Islands's own statutes and administrative rules on 2026-09-20, not against the board FAQ alone. What happens to CPA exam credit after you pass all four sets out all 55 jurisdictions and the clocks that are mistaken for deadlines.

Does US Virgin Islands require a CPA ethics exam?

US Virgin Islands: No AICPA ethics exam; instead a territory-specific Local Regulatory (VI Regulation) Examination costing $200 must be passed, covering VI tax and business law, governmental accounting, and local ethics.

What work experience is required for a CPA license in US Virgin Islands?

US Virgin Islands requires one year (2,000 hours) of full- or part-time experience earned over 1 to 3 years under the direct supervision of an actively licensed CPA.

Who regulates CPAs in US Virgin Islands?

CPAs in US Virgin Islands are regulated by the Virgin Islands Board of Public Accountancy. Its published requirements are at https://dlca.vi.gov/boardcertifications/steps/cparequirements.

Can you become a CPA in US Virgin Islands without 150 credit hours?

No. US Virgin Islands still requires 150 semester hours for CPA licensure and has not enacted an alternative route. More than half of US jurisdictions have, so this is now the minority position and it may change.

Worth knowingAccounting Today reported in 2026 that the USVI Board of Public Accountancy is working to update its rules to add pathways, so this can change by rulemaking rather than legislation. An older page still live at dlca.vi.gov/_new/boardcertifications/steps/cparequirements/index.htm carries pre-2014 language describing a two-year experience route for candidates with 30 or more semester hours and a high school diploma as the minimum education; that text conflicts with the current page and with the Public Accountancy Act of 2014, and should not be read as an active alternative pathway.

Virgin Islands Board of Public Accountancy, Department of Licensing and Consumer Affairs: https://dlca.vi.gov/boardcertifications/steps/cparequirements. Verified 2026-08-19.

Recent changes and notes for US Virgin Islands

A jurisdiction-specific Local Regulatory Exam ($200) is required in addition to the Uniform CPA Exam, including for reciprocity applicants.
150 semester hours (24 accounting covering auditing, financial, cost/managerial, and taxation, plus 24 business) required for both the exam and licensure.
Ongoing practice needs a CPA permit via NASBA ($135) plus a separate DLCA business license ($390); permits renew annually by June 30.
Credit window is not clearly published; the Board's rules predate NASBA's 30-month amendment and current sources conflict (18 vs 30 months), so confirm with the Board.

The other jurisdictions that still require 150 hours

US Virgin Islands is one of 9 jurisdictions with no alternative route enacted, which is now the minority position.

The full picture, with every statute and the jurisdictions where the published trackers are behind, is on the 150-hour rule tracker.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 11,896 questions, each cited to the specific standard or statute it tests, and 1,071 lesson pages written from primary source text. A nine-item sample of every section is open with no account, and a full-length FAR mock exam is free with one.

Source: https://dlca.vi.gov/boardcertifications/steps/cparequirements. Requirements change; confirm with the Virgin Islands Board of Public Accountancy before applying.