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 2026-08-10.
This jurisdiction's 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
- 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.
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.
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.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://dlca.vi.gov/boardcertifications/steps/cparequirements. Requirements change; confirm with the Virgin Islands Board of Public Accountancy before applying.