Virginia CPA Exam Requirements 2026
Virginia's current exam-eligibility formula is A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Virginia 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.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Adopted And Effective: A bachelor's or higher degree and an accounting concentration or equivalent; the separate 120-hour language was removed. Effective October 22, 2025.
- Effective: Three licensure routes combining a master's or bachelor's degree with one or two years of experience. Effective January 1, 2026.
- Effective: $268.59 per examination section; $120 initial application fee. Effective July 4, 2026.
Are you eligible for the CPA Exam in Virginia?
Virginia's current sitting rule is: A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Provide a Social Security number unless an official exception applies.
- Complete bachelor's degree.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Accounting: accounting information systems.
- Accounting: auditing.
- Accounting: financial accounting.
- Accounting: taxation.
Degree and coursework must satisfy Virginia Board institutional and course rules.
| Question | Current answer | Action |
|---|---|---|
| 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 Virginia 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
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold |
| Accounting | 24 | 36 | Named subjects: accounting information systems, auditing, financial accounting, taxation. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
Published education pathways
Degree-and-concentration route
- Completed bachelor's or higher degree
- 24 accounting hours
- 24 business hours
- Accounting must include auditing, financial accounting, accounting information systems, and taxation
- No more than 6 business hours may also be treated as accounting
- No more than 3 introductory accounting hours count toward the 48-hour concentration
- The degree and concentration must be complete before taking any Exam section.
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Allowed subject to the published conditions
- Pass/fail credit: Confirm with the application authority
- Internship credit: Allowed subject to the published conditions
Virginia eligibility gap planner
Enter your education and personal details to compare them with the published Virginia requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Virginia
Virginia Board of Accountancy is the application authority. Application method: online through the Virginia Board.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through Virginia Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- online Virginia examination application.
- official transcripts showing all required coursework and degree conferral.
- approved education evaluation when applicable.
- Social Security number or Virginia DMV control number.
- required fee.
Processing time
Two to three weeks after the final transcript is received.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Virginia application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
12-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Virginia application checklist
Check off each step as you finish it. Progress is stored only in this browser.
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.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Virginia exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
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.
Your 30-month credit window
Use the Board account and NTS for exact expiration dates.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
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: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: Academic Credentials Evaluation Institute, Inc., International Education Research Foundation, Inc., Educational Credential Evaluators, Inc., Josef Silny & Associates, Inc., Foreign Academic Credentials Service, Inc., NASBA International Evaluation Services (NIES)
- Certified translation: Required
The evaluation must distinguish upper- and lower-level courses. ACCA and similar professional credentials are not accepted as college credit.
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 Virginia 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.
Virginia 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.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective January 1, 2026: master's degree plus one year of experience; bachelor's degree plus 30 additional credit hours and one year; or bachelor's degree plus two years. Every route requires the accounting concentration and CPA Exam. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Effective January 1, 2026: master's degree plus one year of experience; bachelor's degree plus 30 additional credit hours and one year; or bachelor's degree plus two years. Every route requires the accounting concentration and CPA Exam.
Effective: January 1, 2026
Pathway timing matters: Effective date: January 1, 2026. Virginia removed a single total-hour licensure rule in favor of three education-and-experience combinations.
Virginia CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Virginia?
Virginia's current education formula is: A bachelor's or higher degree, 24 accounting hours, and 24 business hours; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Virginia?
No. Virginia allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Virginia to take the CPA Exam?
No Virginia jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Virginia?
Virginia 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 Virginia?
The current known first-section total is $388.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Virginia CPA Exam credits last?
Virginia provides a 30-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 Virginia?
Virginia accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Virginia page as your eligibility command center, then move into application timing and study-material research.
Official Virginia 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 Virginia Board of Accountancy.
- Education RequirementsVirginia Board of Accountancy · State Board
- CPA Exam FeesVirginia Board of Accountancy · State Board
- Apply for the CPA ExamVirginia Board of Accountancy · Official Application
- Education Evaluation FirmsVirginia Board of Accountancy · State Board
- Virginia Passes Legislation Widening Pathways to CPA LicensureVirginia Board of Accountancy · Government
- Virginia CPA ExamNational Association of State Boards of Accountancy · NASBA
- 18VAC5-22-70 - EducationVirginia Administrative Code · Regulation
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 9, 2026.
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.