Virginia 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 Virginia. See the charts below for these requirements.


Education Requirements for CPA Examination


Baccalaureate or higher degree from a regionally accredited university. 

Accounting Coursework

24 semester hours in accounting courses beyond principles and introductory level courses to include 3 semester hours in each of the following: auditing; financial accounting; management accounting; and taxation.

Business Coursework

24 semester hours in business related subjects. A maximum of 6 semester hours in accounting courses (not included in the 24 semester hours listed above) may be applied to the business course requirement.

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 Virginia. 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

Ethics Coursework

Must pass the AICPA Professional Ethics Exam and the annual two-hour Virginia-specific ethics course for initial licensure.

Total Credit Hours

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year of accounting experience or 2,080 hours.


Additional information can be found on the Virginia Board of Accountancy website.


Note: 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.




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