Virgin Islands CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Virgin Islands. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate degree from an accredited college or university.

Accounting Coursework

24 semester hours of accounting courses beyond principles or introductory courses to include 2 semester hours in research and analysis and at least 3 semester hours in the following: auditing and attestation; financial accounting and reporting; cost and management accounting; and taxation.

Business Coursework

24 semester hours of business related subjects of which no more than 6 semester hours in accounting subjects may be applied. The following subjects and semester hours are required, these may be cross-listed as an accounting or business course: 2 semester hours in accounting or business communications course; and 3 semester hours in ethics.

Ethics Coursework

3 semester hours in ethics (accounting or business).

Total Credit Hours 

120 semester hours


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete the education requirements including at least 120 semester hours.

Application Documents

Application documents found on the board website.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in the Virgin Islands. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Licensure

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year of acceptable accounting experience.


Additional information can be found on the Virgin Islands Board of Public Accountancy website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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