A. A person who has not held the license of any state may obtain a Virginia license under this subsection.
1. To be considered for a Virginia license, the person seeking licensure shall:
a. Provide documentation that he has obtained from one or more accredited institutions at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board. For a person seeking licensure on or after January 1, 2026, provide documentation that he has obtained from one or more accredited institutions a baccalaureate or higher degree and an accounting concentration or equivalent, as defined by the Board;
b. Provide documentation that he has passed the CPA examination;
c. Describe his continuing professional education since he passed the CPA examination. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and
d. (1) For a person seeking licensure prior to January 1, 2026, describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.
(2) For a person seeking licensure on or after January 1, 2026, provide documentation of qualifying experience as determined by the Board, which shall include:
(a) Two years of experience for a person who has obtained a baccalaureate degree. The Board shall permit at least 30 additional semester hours of education beyond the minimum hours required for a baccalaureate degree to be substituted for one year of experience; or
(b) One year of experience for a person who has obtained a master's degree.
2. After evaluating information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.
B. A person who does not hold the license of another state but has previously held the license of another state may obtain a Virginia license under this subsection.
1. To be considered for a Virginia license, the person seeking licensure shall:
a. Disclose to the Board each state in which he has held a license;
b. Disclose, for each of those states, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;
c. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;
d. Provide documentation that the person has passed the CPA examination;
e. Describe his continuing professional education since he last held the license of another state. The Board shall determine whether his continuing professional education complies with requirement prescribed by the Board for reinstatement of a Virginia license; and
f. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.
2. After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.
C. A person who holds the license of another state may obtain a Virginia license under this subsection.
1. To be considered for a Virginia license, the person seeking licensure shall:
a. Disclose to the Board each state in which he holds or has held a license;
b. Provide, for each state in which the person holds a license, documentation from the board of accountancy concerning whether he is in good standing with the board, whether there are any pending actions alleging violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board, and whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;
c. Disclose, for each state in which the person has held a license, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;
d. Describe the semester hours of education he has obtained from institutions of higher education. The Board shall determine whether the education obtained is substantially equivalent to the education required by the Board;
e. Provide documentation that the person has passed the CPA examination;
f. Describe his continuing professional education during the most recent reporting period that would be required for the holder of a Virginia license. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and
g. Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.
2. After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.