Virginia § 54.1-4414 Prohibited acts

Virginia Statutes

§ 54.1-4414 — Prohibited acts

Virginia § 54.1-4414

Title 54.1Professions and Occupations

Subtitle VIProfessions Regulated by Other Entities

Ch. 44Public Accountants

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Bluebook

Va. Code Ann. § 54.1-4414 (2026).

Text

Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of § 54.1-4412.1 shall:

1.Practice public accounting;

2.Claim to hold a license to use the CPA title;

3.Make any other claim of licensure, registration, or approval related to the preparation of financial statements that is false or misleading;

4.Use the CPA title; or

5.Refer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3, or refer to or use any of the terminology prescribed by those authorities for reporting on financial statements, in

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Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of § 54.1-4412.1 shall:

1. Practice public accounting;

2. Claim to hold a license to use the CPA title;

3. Make any other claim of licensure, registration, or approval related to the preparation of financial statements that is false or misleading;

4. Use the CPA title; or

5. Refer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3, or refer to or use any of the terminology prescribed by those authorities for reporting on financial statements, in any form or manner of communication about services provided to persons or entities located in Virginia.