The VBOA recognizes that 50 minutes of CPE participation equals 1 hour of CPE credit.ĬPE requirements may be adjusted depending upon when a Virginia CPA begins or ceases to provide services to the public or to or on behalf of an employer. Inactive / Expired / Voluntarily Surrender VBOA-approved ethics (included in total hours)ĬPE related to attest, compilation, or financial statement preparation servicesĨ hours (only if releasing or authorizing release of reports) The deadline for obtaining CPE for the previous year is January 31.Īny questions regarding CPE can be sent to or call (804) 482-8757. However, CPE documentation must be retained for the four calendar-years preceding the current calendar-year. Licensees should not submit CPE documentation during the annual renewal process unless specifically asked to by the VBOA. This period includes the three calendar-years prior to the current calendar-year. The VBOA uses a rolling three calendar-year period to determine CPE compliance. Requirements for CPE are found in VBOA regulations 18VAC5-22-90 and 18VAC5-22-140. The minimum hours needed for applicants who apply for licensure by the end of the first calendar-year after the calendar-year in which the CPA exam is passed is 40 hours. The CPE requirement also includes completing a two-hour VBOA-approved ethics course annually and eight hours of A&A courses, if applicable. It is the intent of the VBOA that all CPE meet the requirements of VBOA regulations and assist the licensee in becoming a better professional.Īctive CPAs must complete the required 120 CPE hours over a rolling three-year period, with a minimum of 20 hours annually. An individual who applies for an initial license, holds a Virginia individual CPA license, or applies to have their license reinstated is required to obtain continuing professional education, or CPE.

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