# Virginia — CPA continuing professional education (CPE) requirements by US jurisdiction

For Virginia, license renewal date is 06/30 annually; cpe reporting period is 1/1 to 12/31 over a three year rolling period; general cpe hours requirement is 120 hours, with a minimum of 20 per year; ethics cpe requirement is 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board; other subject area requirements is 8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia, verified against its source on 2026-08-12.

- **Jurisdiction:** Virginia _(our reading, not quoted from the source)_
- **License renewal date:** 06/30 annually _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 over a three year rolling period _(verified: appears in the quote below)_
- **General CPE hours requirement:** 120 hours, with a minimum of 20 per year _(verified: appears in the quote below)_
- **Ethics CPE requirement:** 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. _(verified: appears in the quote below)_
- **Other subject area requirements:** 8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia. _(verified: appears in the quote below)_
- **CPE reciprocity policy:** Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify. _(verified: appears in the quote below)_
- **Date of last revision:** 7/28/2022 _(verified: appears in the quote below)_

## What the source says

> 7/28/2022 License Renewal Date 06/30 annually CPE Reporting Period 1/1 to 12/31 over a three year rolling period General Requirement 120 hours, with a minimum of 20 per year Ethics Requirement 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board. Other Subject Area Requirements 8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia. Credit Limitations Exams: 60 hours maximum in a three year reporting period. The VBOA will award the CPE hours for the year in which the exam was passed and the certification was received. <http://www.boa.virginia.gov/Docs/CPE_credit_for_exams.pdf> View all accepted certifications/exams/licensures . Instruction: 30 hours maximum in a three-year reporting period. Authored Published Material: 30 hours maximum in a three-year reporting period effective July 1, 2022. Credit Calculation Instruction: Credit is equal to presentation plus preparation. Repeat instruction of the same course is only accepted if the material is substantially changed. Partial Credit: Partial credits are accepted in any amount. University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours. Other State Policies Virginia accepts CPE credits for programs offered by National Registry sponsors. Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify. Grace Period:

## Source

- https://www.nasbaregistry.org/cpe-requirements/virginia

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).