54.1-4409.2 - How a person may obtain a Virginia license.
§ 54.1-4409.2. How a person may obtain a Virginia license.
A. A person who has not held the license of any state may obtain a Virginialicense under this subsection.
1. To be considered for a Virginia license, the person seeking licensureshall:
a. Provide documentation that he has obtained from one or more accreditedinstitutions or from the National College at least 150 semester hours ofeducation, a baccalaureate or higher degree, and an accounting concentrationor 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 CPAexamination. The Board shall determine whether his continuing professionaleducation complies with the continuing professional education requirementprescribed by the Board for that period; and
d. Describe his experience. The Board shall determine whether his experiencecomplies with the experience requirement prescribed by the Board.
2. After evaluating information provided by the person, the Board may requestadditional information and may impose additional requirements for obtaining aVirginia license.
B. A person who does not hold the license of another state but has previouslyheld the license of another state may obtain a Virginia license under thissubsection.
1. To be considered for a Virginia license, the person seeking licensureshall:
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 andprovide documentation from the board of accountancy concerning whether he hasbeen found guilty of any violations of the standards of conduct and practiceestablished by statutes of the state or regulations promulgated by the board;
c. Describe the semester hours of education he has obtained from colleges anduniversities. The Board shall determine whether the education obtained issubstantially equivalent to the education that would have been required bythe Board when the person passed the CPA examination;
d. Describe his continuing professional education since he last held thelicense of another state. The Board shall determine whether his continuingprofessional education complies with requirement prescribed by the Board forreinstatement of a Virginia license; and
e. Describe his experience. The Board shall determine whether his experiencecomplies with the experience requirement prescribed by the Board.
2. After evaluating the information provided by the person, the Board mayrequest additional information and may impose additional requirements forobtaining a Virginia license.
C. A person who holds the license of another state may obtain a Virginialicense under this subsection.
1. To be considered for a Virginia license, the person seeking licensureshall:
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, documentationfrom the board of accountancy concerning whether he is in good standing withthe board, whether there are any pending actions alleging violations of thestandards of conduct and practice established by statutes of the state orregulations promulgated by the board, and whether he has been found guilty ofany violations of the standards of conduct and practice established bystatutes of the state or regulations promulgated by the board;
c. Disclose, for each state in which the person has held a license, why thelicense is no longer held and provide documentation from the board ofaccountancy concerning whether he has been found guilty of any violations ofthe standards of conduct and practice established by statutes of the state orregulations promulgated by the board;
d. Describe the semester hours of education he has obtained from colleges anduniversities. The Board shall determine whether the education obtained issubstantially equivalent to the education that would have been required bythe Board when the person passed the CPA examination;
e. Describe his continuing professional education during the most recentreporting period that would be required for the holder of a Virginia license.The Board shall determine whether his continuing professional educationcomplies with the continuing professional education requirement prescribed bythe Board for that period; and
f. Describe his experience. The Board shall determine whether his experiencecomplies with the experience requirement prescribed by the Board.
2. After evaluating the information provided by the person, the Board mayrequest additional information and may impose additional requirements forobtaining a Virginia license.
(2007, c. 804.)