Virginia Regulatory Town Hall
Agency
Board of Accountancy
 
Board
Board of Accountancy
 
chapter
Board of Accountancy Regulations [18 VAC 5 ‑ 21]    (Repealed)
 
Guidance Documents
 
Chapter Information
Description The Virginia Board of Accountancy (VBOA), established in 1910, regulates Certified Public Accountants (CPAs) in Virginia through a program of examination, licensure (individuals and firms), consumer protection (enforcement), continuing professional education and peer reviews.
State Authority §§ 54.1-4402-4403
Federal Authority None entered
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation The VBOA’s mission is to protect the citizens of the Commonwealth through a regulatory program of licensure and compliance of Certified Public Accountants (CPA) and CPA firms.
Meetings See all meetings (26) relating to this chapter.

Contact Information
Name / Title: Wade A. Jewell  / Executive Director
Address: 9960 Mayland Drive
Suite 402
Henrico, VA 23233
Email Address: boa@boa.virginia.gov
Telephone: (804)367-8540    FAX: (804)527-4409    TDD: ()-
Current Actions
Action Title Latest Stage Status
None

Past Actions
Action Title Latest Stage Status
Promulgate Chapter 22 and Repeal Chapter 21 Fast-Track Stage complete. This regulation became effective on 09/16/2010.
Fee for Administration of Computer-Based CPA Examination Fast-Track Stage complete. This regulation became effective on 09/23/2006.
Changes incorporating amendments about (1) the qualifications for, and implementation of, the new computerized CPA exam, and (2) the requirements for Ethics CPE. Final Stage complete. This regulation became effective on 08/09/2006.
Changes incorporating recent statutory amendments about qualifications for, and issuance and maintenance of, a CPA license and firm permit. Emergency/NOIRA Stage withdrawn on 10/13/2004 before the Governor's office completed its review.
Amend existing Board of Accountancy Regulations to change the CPA certificate and Registration certificate reinstatement fees.
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage complete. This regulation became effective on 03/26/2003.
Amend existing Board of Accountancy Regulations to adopt a fee.
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage complete. This regulation became effective on 02/28/2003.
Amend existing regulations about qualifications for, and issuance and maintenance of, CPA licenses and firm registrations. NOIRA Stage withdrawn on 06/26/2003 after the comment period had ended.
Amend existing Board of Accountancy regulations to adopt a fee.
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage complete. This regulation became effective on 01/01/2001.
Amend existing Board of Accountancy regulations to conform with statutory changes.
Action is Exempt from Article 2 of the Administrative Process Act
Final Stage complete. This regulation became effective on 01/01/2001.
Promulgation of Board for Accountancy Regulations Final Stage complete. This regulation became effective on 04/25/2001.

Withdrawn Actions
Action Title Latest Stage Status
Deadline for CPA Exam Candidates Qualified Under Prior Education Requirement to Sit for CPA Exam Final Stage withdrawn on 06/19/2008 before the Governor's office completed its review.
Comprehensive Review of Regulations for Clarity and Improvements-Repeal of Chapter 21, 18 VAC 5 Proposed Stage withdrawn on 09/21/2010 prior to submitting for AG review.
Reduction of Educational Requirement Needed Prior to Taking the CPA Exam Fast-Track Stage withdrawn on 09/21/2010 before the Secretary's office completed its review.
Qualifications for CPA Certificate
Reduction of Educational Requirements Needed Prior to Taking the CPA Exam Emergency/NOIRA Stage withdrawn on 12/19/2008 prior to submitting for AG review.
Reduction of the Educational Requirement Needed Prior to Taking CPA Examination Emergency/NOIRA Stage withdrawn on 12/16/2008 before Attorney General's office completed its review.
Reduction of the Educational Requirement Needed Prior to Taking CPA Examination Emergency Stage withdrawn on 12/12/2008 prior to submitting for AG review.