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.
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.
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.
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.
Note: Students should contact WGU Business Licensure at email@example.com 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.