Virginia CPA CPE Requirements: Hours, Ethics, and Renewal Guide (2026)
Everything Virginia CPAs need to know about continuing professional education – total hours, the annual ethics mandate, attest requirements, renewal deadlines, and more.
Quick Reference
Last Updated: April 2026
Source: Virginia Board of Accountancy (VBOA) – Regulation 18VAC5-22-90
| Reporting Period | Rolling 3-year calendar period (January 1 – December 31) |
| Total Hours Required | 120 hours per rolling triennial period |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 2 hours of VBOA-approved ethics — every year, annually |
| A&A Requirement | 8 hours annually if releasing/authorizing reports on attest, compilation, or financial statement preparation services |
| Carryover | Not applicable — rolling period structure |
| License Renewal Deadline | June 30 annually |
| CPE Grace Period | January 31 — CPE for the prior calendar year may be obtained through January 31 |
| Renewal Fee | $60 (additional $25 if paying by paper check) |
| Records Retention | At least 4 calendar years preceding the current year |
- Overview
- Total Hours & Reporting Period
- Ethics Requirement
- A&A Requirement for Attest CPAs
- Accepted CPE Formats
- License Renewal
- Grace Period
- Recordkeeping & Audits
- New Licensees
- Out-of-State & Reciprocity
- Self-Reporting a Deficiency
- FAQ
Overview of Virginia CPA CPE Requirements
Virginia CPAs are required to complete continuing professional education as a condition of maintaining an active CPA license. CPE requirements in Virginia are set and enforced by the Virginia Board of Accountancy (VBOA) under Regulation 18VAC5-22-90.
Virginia’s CPE framework has several features that distinguish it from most other states. Most significantly, the VBOA requires a 2-hour board-approved ethics course every single year — not once per renewal cycle, but annually. This makes Virginia’s ethics obligation one of the most frequent in the country. Additionally, Virginia’s license renewal deadline falls on June 30 rather than December 31, and the state provides a grace period through January 31 for completing the prior year’s CPE — another unusual provision that CPAs should understand clearly.
Virginia does not require CPE from specific pre-approved sponsors for general coursework (with the exception of the annual ethics course), and accepts courses from NASBA-registered providers across all other subject areas.
This page covers all current Virginia CPE requirements for active individual CPA license holders, updated for 2026.
How Many CPE Hours Do Virginia CPAs Need?
Virginia CPAs must complete 120 CPE hours over a rolling three-year calendar period, with a minimum of 20 hours per calendar year. The rolling period runs from January 1 through December 31, measured over the three calendar years preceding each annual license renewal.
Because Virginia uses a rolling window rather than a fixed triennial cycle, CPE compliance is evaluated differently depending on when in the year a CPA renews. At the June 30 renewal deadline, the VBOA looks back at CPE completed during the current and two prior calendar years. For example, the June 30, 2026 renewal will examine CPE completed in 2023, 2024, and 2025.
Annual Minimum Requirement
Within the rolling three-year period, Virginia requires a minimum of 20 CPE hours in each individual calendar year. This annual floor cannot be satisfied by front-loading or back-loading hours into a single year — every calendar year must reflect at least 20 documented hours.
Practical Planning Tip
Targeting 40 hours per year distributes the 120-hour requirement evenly across the three-year rolling window and provides a comfortable buffer. The VBOA’s annual June 30 renewal date — combined with the January 31 grace period — means that CPAs have up to 18 months to address any prior year shortfall before it affects license renewal, provided they act proactively.
Virginia CPA Ethics CPE Requirement
Virginia requires 2 hours of VBOA-approved ethics CPE every year. This is one of the most important distinctions about Virginia’s CPE framework: the ethics requirement is annual — not once per renewal cycle or once per biennial period. Every calendar year, active Virginia CPA license holders must complete a qualifying 2-hour ethics course.
VBOA Approval Is Required — Every Year
Virginia’s ethics requirement cannot be satisfied by a general ethics course, even if it is NASBA-approved or accepted by another state board. The course must be specifically approved by the Virginia Board of Accountancy for the current year. The VBOA reviews and approves ethics courses on an annual basis, and a course approved for 2025 is not automatically approved for 2026.
Under VBOA Regulation 18VAC5-22-90, all approved ethics courses must include the official VBOA Ethics Segment video before any provider-crafted content. The 2026 VBOA Segment video is 12 minutes and 21 seconds long. Provider-crafted content must amount to at least 88 additional minutes to reach the 2-hour (100-minute) minimum. This means only courses that have been submitted to and approved by the VBOA for the specific reporting year will satisfy the requirement.
Finding an Approved 2026 Ethics Provider
The VBOA publishes its current list of approved ethics course providers on its official website at boa.virginia.gov. The list is updated throughout the year as additional providers receive approval. CPAs should verify their chosen provider is on the current approved list before completing a course.
LearnCPE’s VBOA-approved 2-hour Virginia ethics course satisfies the 2026 annual ethics requirement.
Get Your Virginia Ethics Course →
Ethics Hours and the Overall Total
The 2 annual ethics hours count toward the 20-hour annual minimum and the 120-hour rolling triennial total. They are not required in addition to the standard CPE minimums.
Accounting & Auditing Requirement for Attest CPAs in Virginia
Virginia imposes an additional annual CPE requirement for CPAs who release or authorize the release of reports on attest services, compilation services, or financial statement preparation services for persons or entities located in Virginia. These CPAs must complete at least 8 hours of CPE annually related to attest services, compilation services, or financial statement preparation services.
Who the Requirement Applies To
The A&A requirement applies to any Virginia CPA who:
- Releases reports on attest engagements (audits, reviews, agreed-upon procedures)
- Releases reports on compilation services
- Releases or authorizes the release of financial statement preparation services
This applies both to CPAs in public accounting firms and to CPAs in industry, government, or academia who perform these functions for entities located in Virginia.
Annual Obligation
Like the ethics requirement, the A&A requirement is annual — it applies in each calendar year in which the CPA performs or authorizes the described services. It is not a one-time triennial obligation. The 8 A&A hours count toward the 20-hour annual minimum and the 120-hour rolling total.
Accepted CPE Formats in Virginia
With the exception of the annual VBOA-approved ethics course, Virginia does not require CPE to come from specific pre-approved sponsors. The VBOA accepts courses from NASBA-registered providers across all general subject areas, as well as from other qualifying sources.
Qualifying Learning Formats
The VBOA accepts CPE obtained through a variety of formats, including:
- Live programs — In-person seminars, conferences, and workshops
- Self-study — Online self-paced courses from NASBA-registered providers
- Webinars — Live and on-demand online courses
- Nano-learning — Short-format courses, subject to content and documentation requirements
- Presentations and instruction — Credit for teaching or presenting CPE programs (maximum 30 hours per rolling period)
- Publishing — Credit for authoring or contributing to published professional materials (maximum 30 hours per rolling period)
All formats must satisfy the VBOA’s content requirements and learning objectives. Documentation must include the sponsor name, participant name, course name, date completed, and CPE hours earned.
Self-Study
Virginia accepts self-study courses from NASBA-registered providers. All LearnCPE courses are from a NASBA-registered provider and meet Virginia’s self-study requirements for general CPE subject areas.
Credit Measurement
Virginia follows the standard NASBA credit measurement: one CPE credit equals 50 minutes of qualifying education. CPE credit is awarded in whole hours.
Virginia CPA License Renewal
Virginia CPA individual licenses must be renewed annually by June 30. This is one of the most distinctive features of Virginia’s licensing structure — the June 30 deadline differs from the December 31 deadline used by the majority of states.
Renewal Steps
Complete this process by June 30
- Complete all required CPE hours for the prior calendar year (or within the January 31 grace period — see below)
- Log in to the VBOA’s online licensing portal
- Submit the annual renewal application
- Pay the $60 renewal fee (an additional $25 applies for paper check payments)
CPE Reporting
Virginia CPAs do not submit CPE documentation proactively during renewal. Instead, you attest to compliance and retain records in case of a post-renewal audit or compliance review by the VBOA.
Virginia’s CPE Grace Period – January 31st
Virginia provides a notable grace period for completing prior-year CPE: CPE for the prior calendar year may be obtained through January 31 of the following year. This means that if a Virginia CPA did not complete all required CPE by December 31, they have until January 31 to make up the shortfall before it affects their compliance status.
For example, a CPA who completed only 15 of the required 20 hours by December 31, 2025, has until January 31, 2026 to complete the remaining 5 hours and remain compliant for the 2025 reporting year.
This grace period is a meaningful provision that distinguishes Virginia from most other states, which enforce a hard December 31 deadline with no accommodation. However, it should not be treated as an extension of the CPE deadline — it is a narrow grace window, not a routine extension. The VBOA strongly encourages completing all CPE before December 31.
CPE Recordkeeping and Audits in Virginia
Virginia CPAs must retain CPE documentation for at least four calendar years preceding the current year. Documentation is not submitted during the renewal process but must be produced upon request if a license is selected for a post-renewal audit or compliance review by the VBOA.
What to Keep for Each Course
For every CPE course completed, retain the following:
- Certificate of completion
- Sponsor name and NASBA registry number (or VBOA approval confirmation for ethics courses)
- Participant name
- Course title and subject area
- Date of completion
- Number of CPE credit hours awarded
- Delivery format
LearnCPE stores all certificates and completion records in your account dashboard, accessible at any time for audit purposes.
Consequences of Non-Compliance
Failure to meet Virginia’s CPE requirements can result in:
- License non-renewal
- Disciplinary action by the VBOA
- Fines and penalties under VBOA regulations
Virginia provides a mechanism for CPAs who identify a deficiency to self-report proactively — see the Self-Reporting section below.
Virginia CPE Requirements for Newly Licensed CPAs
Virginia’s CPE requirements for newly licensed CPAs depend on when the initial license was obtained relative to the CPA exam passing date.
Licensed in the Same Year as Passing the CPA Exam
If a CPA applies for and receives their initial Virginia license in the same calendar year they earned their final CPA exam section passing score, no CPE is required for that initial year. Their first full annual CPE obligation begins January 1 of the following year.
Licensed in the Year After Passing the CPA Exam
If a CPA applies for their initial Virginia license in the one-year period after passing their final CPA exam section, they must complete 40 CPE hours for that initial licensing period, including the current year’s VBOA-approved 2-hour ethics course.
Standard Ramp-Up for Later Applications
For CPAs who passed their exams before the calendar year of their license application, Virginia requires CPE to be submitted as follows:
- 40 CPE hours for every calendar year since passing the exam, up to a maximum of 120 hours total
- CPE must be dated within three calendar years prior to the license application date
- The current year’s VBOA-approved ethics course must be included
For example, a CPA submitting a license application in 2026 would need to submit CPE from 2023, 2024, and 2025 — up to 120 hours — including a 2026 VBOA ethics course.
Annual Ethics Requirement Applies from Year One
Regardless of which new licensee pathway applies, the 2-hour VBOA-approved annual ethics requirement begins immediately. There is no ethics exemption for first-year licensees beyond the initial exam-year exemption described above.
Virginia CPE Requirements for Out-of-State CPAs
Virginia offers CPE reciprocity for non-resident licensees. If a CPA holds an active license in another state and their principal place of business is not located in Virginia, they are eligible for CPE reciprocity. Meeting the CPE requirements of their home state will be accepted as CPE compliant in Virginia — with one important condition.
The Ethics Condition
To qualify for reciprocity, the non-resident CPA must complete either:
- A VBOA-approved 2-hour Virginia ethics course, or
- An ethics course acceptable to the board of accountancy of the other state in which the CPA holds their license
The home state’s CPE requirement must include an ethics component to qualify for reciprocity. If the home state has no ethics CPE requirement, the non-resident licensee must complete Virginia’s VBOA-approved ethics course regardless.
Claiming Reciprocity
Non-resident CPAs claiming reciprocity must select “CPE reciprocity” during the VBOA’s CPE audit process to be eligible for this exemption. Failing to select this option may result in the VBOA applying Virginia’s full CPE standards to the licensee.
Self-Reporting a CPE Deficiency in Virginia
Virginia provides a formal mechanism for CPAs who identify a CPE deficiency to report it proactively to the VBOA. CPAs who are deficient in meeting the CPE requirements under Regulation 18VAC5-22-90 can self-report by:
- Emailing: cpe@boa.virginia.gov
- Calling: (804) 482-8757
Self-reporting a deficiency is generally viewed more favorably than a deficiency discovered during a VBOA audit or compliance review. CPAs who identify a shortfall — whether in total hours, annual minimums, ethics, or A&A — are encouraged to contact the VBOA directly rather than waiting for the issue to surface at renewal time.
Frequently Asked Questions – Virginia CPA CPE
Q: How many CPE hours do Virginia CPAs need? Virginia CPAs must complete 120 CPE hours over a rolling three-year calendar period, with a minimum of 20 hours completed in each individual calendar year.
Q: What is Virginia’s ethics CPE requirement? Virginia requires 2 hours of VBOA-approved ethics CPE every year — annually, not once per renewal cycle. The course must be specifically approved by the Virginia Board of Accountancy for the current reporting year. General NASBA ethics courses do not satisfy this requirement.
Q: How often do Virginia CPAs need to take an ethics course? Every year. Virginia’s 2-hour VBOA-approved ethics requirement is annual — one of the most frequent ethics mandates in the country. A new approved course must be completed each calendar year.
Q: When is the Virginia CPA license renewal deadline? Virginia CPA individual licenses must be renewed annually by June 30. The renewal fee is $60, with an additional $25 for paper check payments.
Q: Does Virginia have a CPE grace period? Yes. Virginia allows CPAs to obtain CPE for the prior calendar year through January 31 of the following year. This grace period provides a narrow window to make up any shortfall from the prior year before it affects compliance status. It should not be treated as a routine extension of the December 31 CPE deadline.
Q: Do Virginia CPAs who perform attest work have additional CPE requirements? Yes. CPAs who release or authorize the release of reports on attest services, compilation services, or financial statement preparation services for Virginia clients must complete at least 8 hours of CPE annually in those subject areas. This is in addition to — and separate from — the 2-hour annual ethics requirement.
Q: Does Virginia require CPE from specific approved providers? Only for the annual ethics course. For all other CPE subject areas, Virginia accepts courses from NASBA-registered providers without requiring individual course pre-approval. LearnCPE is a NASBA-registered provider and our courses qualify for Virginia CPE credit in general subject areas.
Q: How long do I need to keep my CPE records in Virginia? Virginia requires CPAs to retain CPE documentation for at least four calendar years preceding the current year. Records are not submitted during renewal but must be produced if selected for a VBOA post-renewal audit or compliance review.
Q: I’m licensed in Virginia but live and work in another state. Do I still need to meet Virginia’s CPE requirements? Not necessarily. Virginia offers CPE reciprocity for non-resident licensees whose principal place of business is outside Virginia. Meeting your home state’s CPE requirements will generally satisfy Virginia’s requirements, provided your home state has an ethics CPE requirement. You must also complete a VBOA-approved Virginia ethics course or an ethics course accepted by your home state board, and must select “CPE reciprocity” during the VBOA audit process.
Q: What should I do if I realize I have a CPE deficiency in Virginia? Virginia allows CPAs to self-report a CPE deficiency proactively by contacting the VBOA at cpe@boa.virginia.gov or by calling (804) 482-8757. Self-reporting is generally viewed more favorably than a deficiency discovered during a compliance audit.
Q: What happens if I don’t complete my Virginia CPE on time? Failure to meet Virginia’s CPE requirements can result in license non-renewal, disciplinary action, and fines under VBOA regulations. CPAs who identify a deficiency are encouraged to self-report to the VBOA rather than allowing the issue to surface during a post-renewal audit.
Complete Your Virginia CPE with LearnCPE
LearnCPE offers NASBA-registered, self-study CPE courses accepted in Virginia — including a VBOA-approved 2-hour Virginia ethics course satisfying the 2026 annual ethics requirement. Affordable pricing, instant access on any device, and certificates stored automatically in your account.