Public Accountants
This is Chapter 44 of the Code of Virginia, titled “Public Accountants.” It is part of Title 54.1, titled “Professions And Occupations.” It is part of Subtitle VI, titled “Professions Regulated By Other Entities.” It’s comprised of the following 34 sections.
- § 54.1-4400
- Definitions
- § 54.1-4401
- Applicability of chapter
- § 54.1-4402
- Board; membership; qualifications; powers and duties
- § 54.1-4403
- General powers and duties of the Board
- § 54.1-4404
- Board to employ Executive Director; legal counsel
- § 54.1-4405
- Board of Accountancy Fund; receipts; disbursements
- § 54.1-4405.1
- Board of Accountancy Trust Account; creation; expenditures; excess moneys
- § 54.1-4406
- Powers and duties of the Executive Director
- § 54.1-4407
- Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director
- § 54.1-4408
- Subpoenas
- § 54.1-4409
- Repealed
- § 54.1-4409.1
- Licensing requirements for persons
- § 54.1-4409.2
- How a person may obtain a Virginia license
- § 54.1-4410
- Repealed
- § 54.1-4411
- Substantial equivalency provisions for persons who hold the license of another state
- § 54.1-4412
- Repealed
- § 54.1-4412.1
- Licensing requirements for firms
- § 54.1-4413
- Repealed
- § 54.1-4413.2
- The renewal and reinstatement of licenses and lifting the suspension of privileges
- § 54.1-4413.3
- Standards of conduct and practice
- § 54.1-4413.4
- Penalties
- § 54.1-4413.5
- Confidential consent agreements
- § 54.1-4414
- Prohibited acts
- § 54.1-4415
- Exemptions from unlawful acts
- § 54.1-4416
- Board's powers with respect to hearings under this chapter
- § 54.1-4417
- Repealed
- § 54.1-4418
- Recovery of cost after grant of formal fact-finding
- § 54.1-4419
- Repealed
- § 54.1-4420
- Annual audit
- § 54.1-4421
- Biennial report
- § 54.1-4422
- Repealed
- § 54.1-4423
- Use of consultants in investigations
- § 54.1-4424
- Certain information not to be made public
- § 54.1-4425
- Time for filing complaints against CPAs or CPA firms