U.S. Virgin Islands application command center

U.S. Virgin Islands CPA Exam Requirements 2026

A qualified candidate can use the U.S. Virgin Islands route with 120 semester hours, subject to every other published rule. Check your education, application route, current known fees, deadlines, and next steps in one place.

Check my eligibility Open the official application
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U.S. Virgin Islands CPA requirements at a glance

Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.

120 education formula to sit 120 semester hours plus all applicable degree and coursework requirements
Bachelor's degree degree requirement Accounting concentration or equivalent coursework
24 accounting requirement Course classification is determined by the application authority.
24 business requirement Course classification is determined by the application authority.
Not stated minimum age Character requirement also applies
No U.S. Virgin Islands residency rule Check citizenship, SSN, and identity rules separately
Outdated official fee schedule Retired BEC fee language makes the public schedule unsafe
18 months exam-credit window Follow the jurisdiction's exact clock-start rule
Rules to sit—not license requirements

Are you eligible for the CPA Exam in U.S. Virgin Islands?

U.S. Virgin Islands allows a qualified candidate to sit at 120 semester hours. The application authority makes the final decision from official documents.

Exam eligibility

What to confirm before applying

  • Provide a Social Security number unless an official exception applies.
  • Meet the published good-moral-character requirement.
  • Complete bachelor's degree.
  • Complete at least 120 semester hours.
  • Complete 24 qualifying accounting semester hours.
  • Complete 24 qualifying business semester hours.
Course classification

Named coursework and accreditation

  • Accounting: auditing and attestation.
  • Accounting: financial accounting and reporting.
  • Accounting: cost or managerial accounting.
  • Accounting: taxation.
  • 2 semester hours in accounting or business research and analysis.
  • 2 semester hours in communications.
  • 3 semester hours in ethics.

Baccalaureate or higher degree from an accredited institution, with coursework meeting the Board's rules.

Common U.S. Virgin Islands CPA Exam eligibility questions
QuestionCurrent answerAction
Can I sit before 150 hours?Yes, if every other requirement is met.Keep licensing education separate from exam eligibility.
Can I apply before the degree is awarded?No published pre-degree application route is available.Follow every final-transcript deadline.
Must I live in the jurisdiction?No U.S. Virgin Islands jurisdiction-residency rule was identified.Check separate U.S. residency, citizenship, SSN, and identity rules.
Are nontraditional credits accepted?Treatment differs by credit type.Use the credit-treatment checklist below and confirm unknowns.

Education-hour details

U.S. Virgin Islands CPA Exam education-hour requirements
RequirementSemester hoursQuarter hoursDetails
Total college credit 120 180 Principles or introductory accounting does not count toward the 48-hour accounting-and-business total. No more than 6 semester hours of internship or independent-study credit may count, including no more than 3 hours toward accounting.
Accounting 24 36 Named subjects: auditing and attestation, financial accounting and reporting, cost or managerial accounting, taxation.
Business 24 36 Course classification is determined by the application authority.

Credit types to confirm

  • Community-college credit: Confirm with the application authority
  • Online credit: Confirm with the application authority
  • CLEP credit: Confirm with the application authority
  • AP credit: Confirm with the application authority
  • Pass/fail credit: Confirm with the application authority
  • Internship credit: Allowed subject to the published conditions
Learn how to get college credits verified
Interactive planning tool

U.S. Virgin Islands eligibility gap planner

Enter your education and personal details to compare them with the published U.S. Virgin Islands requirements. Nuanced course classifications still require an official evaluation.

Check 6 published eligibility gates

Your answers stay in this browser and are not submitted to CPA Exam Guide.

Can you provide the required Social Security number?
Can you attest to the published character requirement?
Is your bachelor's degree complete?
Enter semester-hour equivalents from your transcript.
Course classification is determined by the application authority.
Exclude accounting hours unless the published rule says otherwise.
Plan how you will pass

Eligible—or getting close? Discover how you learn best.

Take the CPA Study Personality Quiz before choosing materials so your study approach matches how you retain information.

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From transcript to test center

How to apply for the CPA Exam in U.S. Virgin Islands

Virgin Islands Board of Public Accountancy is the application authority. Application method: Notarized paper application submitted to the Virgin Islands Board.

Your application sequence

  1. Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
  2. Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
  3. Submit the applicationApply through Virgin Islands Board of Public Accountancy and pay the amount shown in the live application.
  4. Send official documentsArrange transcripts and evaluations through the method required by the application authority.
  5. Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
  6. Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Start with the official application

Documents to prepare

  • notarized Board application.
  • proof of identity.
  • official transcripts sent directly by the institution.
  • three 2-by-2 photographs.
  • professional and character references.
  • national criminal background check.
  • employment-eligibility verification.
  • required fees.

Processing time

The application authority does not publish a standard processing time.

Always follow the live application instructions in case a recipient, document method, address, or fee has changed.

Budget and schedule

Build your U.S. Virgin Islands application plan

The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.

Official fee schedule is outdated

The posted schedule still names the retired BEC section, so it is not safe to use as a current calculator.

Known published line items—not a total:

  • First-time application or evaluation: $150.00

Open the official application page and confirm every Board, evaluation, application, administration, and provider section charge before paying. No total is calculated until the provider fee is established.

Check current official fees
Pro Tip from Kesler CPA Review

Never pay for all four sections at once. Life happens. Purchase only the section or sections you can realistically study for and sit before the NTS expires. Keeping flexibility is more valuable than loading all four sections into one NTS or application cycle.

NTS expiration check

The public instructions do not state a reliable numeric NTS-validity period.

Use the expiration printed on your actual Notice to Schedule. Do not calculate from a generic national deadline.

Review official scheduling instructions
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U.S. Virgin Islands application checklist

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Interactive CPA Exam preview

See what the CPA Exam journey feels like—while fighting off zombies.

Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.

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Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.

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Protect your exam credits

U.S. Virgin Islands exam, NTS, and retake rules

Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.

Uniform exam structure

Pass four sections with a 75

Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.

  • Core sections are generally available through continuous testing.
  • Discipline sections follow the applicable AICPA administration windows.
  • Schedule only sections you can reasonably prepare for before the NTS expires.

See how the CPA Exam sections and disciplines work.

Jurisdiction clock

Your 18-month credit window

The current Virgin Islands Board rules retain an 18-month rolling examination-credit period. The NTS validity period is not stated in the published Board materials; use the expiration printed on the NTS.

  • The U.S. Virgin Islands does not participate in international administration of the CPA Exam.
  • Discipline sections follow AICPA testing windows.

Check CPA score-release timing · Compare how long CPA Exam scores last.

Your next decision

Compare review courses by the support you actually need.

Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.

Research the best CPA review coursesTake the study personality quiz first
Foreign education and international testing

Important limits for international candidates

Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.

If your education was earned outside the U.S.

  • Foreign education accepted: Yes, subject to evaluation conditions
  • Credential evaluation required: Yes
  • NIES required: Yes
  • Approved evaluation services: NASBA International Evaluation Services (NIES)
  • Certified translation: Required

NASBA Licensing identifies NIES for applicants educated outside the United States.

If you want to test outside the United States

An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.

Confirm that U.S. Virgin Islands participates for the country where you want to test and check the international administration fee before scheduling.

Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.

After the exam—separate requirements

U.S. Virgin Islands CPA licensure comparison

Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.

U.S. Virgin Islands CPA Exam eligibility and licensure comparison
RequirementTo sit for the examFor licensure
Education120 semester hours plus all applicable degree and coursework requirements150 hours under the current comparison route
ExperienceNot treated as an exam-sitting requirement unless the application instructions expressly say otherwise1 year required
Ethics examSeparate from the Uniform CPA ExamNot identified as required
Alternative pathwayDo not apply a licensure alternative automatically to exam eligibilityNo Change Identified: No enacted alternative licensure pathway was identified in the official sources reviewed for this update.
Compare 120 and 150 credit-hour paths

Pathway timing matters: Confirm the current licensing pathway after passing the exam.

Common questions

U.S. Virgin Islands CPA Exam requirements FAQ

How many college hours do I need to sit for the CPA Exam in U.S. Virgin Islands?

U.S. Virgin Islands currently lists 120 semester hours for exam eligibility, together with every applicable degree, accounting, business, and personal requirement.

Do I need 150 semester hours to sit in U.S. Virgin Islands?

No. U.S. Virgin Islands allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.

Do I have to live in U.S. Virgin Islands to take the CPA Exam?

No U.S. Virgin Islands jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.

Can I apply before my degree is awarded in U.S. Virgin Islands?

U.S. Virgin Islands does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.

How much does the CPA Exam application cost in U.S. Virgin Islands?

U.S. Virgin Islands's posted public fee schedule still names the retired BEC section, so this page does not present it as a current total. Confirm every current charge directly with the application authority before payment.

How long do U.S. Virgin Islands CPA Exam credits last?

U.S. Virgin Islands provides a 18-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.

Can I use education earned outside the United States for U.S. Virgin Islands?

U.S. Virgin Islands accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.

Keep moving

Your next CPA Exam research steps

Use this U.S. Virgin Islands page as your eligibility command center, then move into application timing and study-material research.

CPA Exam application processUnderstand the national NTS, Prometric, and scheduling sequence.See the full process → CPA score release datesPlan around score timing and the jurisdiction's exam-credit window.Check score timing → Best CPA review coursesCompare teaching style, access, support, guarantees, practice tools, and price.Compare courses → CPA Exam Survival: Story ModePreview the journey from application through exam day inside the CPA Exam Arcade.Play Story Mode → The easiest state to sit for the CPA ExamCompare education and personal rules without confusing eligibility with licensure.Find your best-fit jurisdiction → Transfer CPA Exam scores between statesSeparate a jurisdiction change from initial licensure and interstate practice.Choose the correct transfer route →
Source ledger

Official U.S. Virgin Islands sources used for this guide

Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.

Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with Virgin Islands Board of Public Accountancy.

  1. Accountancy Board Certification StepsVirgin Islands Department of Licensing and Consumer Affairs · State Board
  2. Virgin Islands Public Accountancy Act of 2014Government of the Virgin Islands · Statute
  3. Board of Public Accountancy Rules and RegulationsVirgin Islands Board of Public Accountancy · Regulation
  4. Application for Examination and Initial LicensureVirgin Islands Board of Public Accountancy · Official Application
  5. Virgin Islands Licensing ServicesNational Association of State Boards of Accountancy · NASBA
  6. Virgin Islands CPA ExamNational Association of State Boards of Accountancy · NASBA

Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.

Bryan Kesler, CPA

Reviewed by Bryan Kesler, CPA

Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.

About Bryan · Report a U.S. Virgin Islands requirement change