CPA exam and license requirements in Virginia
Virginia requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Virginia Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Virginia?
Virginia requires 120 semester credit hours to sit for the CPA exam. Candidates in Virginia sit under the rules of the Virginia Board of Accountancy.
How many credit hours do you need for a CPA license in Virginia?
Virginia requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Virginia?
The CPA exam in Virginia costs $262.64 per section, a $120 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Virginia 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 Virginia?
Virginia gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Virginia require a CPA ethics exam?
Virginia: Complete the AICPA self-study Professional Ethics comprehensive course (For Licensure) with a score of 90% or better.
What work experience is required for a CPA license in Virginia?
Virginia requires one year (about 2,000 hours) of experience for the master's or bachelor's-plus-30 pathways, or two years for the bachelor's-only pathway, verified by an actively licensed CPA.
Who regulates CPAs in Virginia?
CPAs in Virginia are regulated by the Virginia Board of Accountancy. Its published requirements are at https://boa.virginia.gov.
Recent changes and notes for Virginia
- Effective January 1, 2026, three pathways: master's plus 1 year; bachelor's plus 30 hours plus 1 year; or bachelor's plus 2 years. Fixed 120/150 hour totals were replaced by degree-based requirements.
- All pathways require a bachelor's or higher with an accounting concentration: 24 accounting hours plus 24 business hours.
- Ongoing licensure needs an annual VBOA-approved ethics CPE course; this is continuing education, not a licensure exam.
- A U.S. Social Security number or Virginia DMV control number is required for licensure; no residency or citizenship requirement.
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://boa.virginia.gov/individual-cpas/initial-license. Requirements change; confirm with the Virginia Board of Accountancy before applying.