{"law_id":"788531","section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","history":"2007, c. 804.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/54.1-4409.2\/","refers_to":false,"url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2","structure":{"1":{"id":"903","name":"Public Accountants","identifier":"44","label":"chapter","url":"\/54.1\/VI\/44\/"},"2":{"id":"902","name":"Professions Regulated By Other Entities","identifier":"VI","label":"subtitle","url":"\/54.1\/VI\/"},"3":{"id":"92","name":"Professions And Occupations","identifier":"54.1","label":"title","url":"\/54.1\/"}},"referred_to_by":[{"id":"777202","section_number":"54.1-1106","catch_line":"Application for Class A license; fees; examination; issuance","url":"\/54.1-1106\/"},{"id":"767520","section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/"}],"edition_id":"11","section_id":"788531","structure_id":"903","full_text":"A A person who has not held the license of any state may obtain a Virginia license under this subsection.\r\rB A person who does not hold the license of another state but has previously held the license of another state may obtain a Virginia license under this subsection.\r\rC A person who holds the license of another state may obtain a Virginia license under this subsection.\r\r","text":{"0":{"id":"2544266","text":"A person who has not held the license of any state may obtain a Virginia license under this subsection.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1},"1":{"id":"2544267","text":" To be considered for a Virginia license, the person seeking licensure shall:\n            \n            \n            \n         ","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2},"2":{"id":"2544268","text":" Provide documentation that he has obtained from one or more accredited institutions or from the National College at least 150 semester hours of education, a baccalaureate or higher degree, and an accounting concentration or equivalent, as defined by the Board;","type":"section","prefixes":["A","1","a"],"prefix":"a","entire_prefix":"A1a","prefix_anchor":"A1a","level":3},"3":{"id":"2544269","text":" Provide documentation that he has passed the CPA examination;","type":"section","prefixes":["A","1","b"],"prefix":"b","entire_prefix":"A1b","prefix_anchor":"A1b","level":3},"4":{"id":"2544270","text":" Describe his continuing professional education since he passed the CPA examination. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and","type":"section","prefixes":["A","1","c"],"prefix":"c","entire_prefix":"A1c","prefix_anchor":"A1c","level":3},"5":{"id":"2544271","text":" Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["A","1","d"],"prefix":"d","entire_prefix":"A1d","prefix_anchor":"A1d","level":3},"6":{"id":"2544272","text":" After evaluating information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2},"7":{"id":"2544273","text":"A person who does not hold the license of another state but has previously held the license of another state may obtain a Virginia license under this subsection.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1},"8":{"id":"2544274","text":" To be considered for a Virginia license, the person seeking licensure shall:\n            \n            \n            \n            \n         ","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2},"9":{"id":"2544275","text":" Disclose to the Board each state in which he has held a license;","type":"section","prefixes":["B","1","a"],"prefix":"a","entire_prefix":"B1a","prefix_anchor":"B1a","level":3},"10":{"id":"2544276","text":" Disclose, for each of those states, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;","type":"section","prefixes":["B","1","b"],"prefix":"b","entire_prefix":"B1b","prefix_anchor":"B1b","level":3},"11":{"id":"2544277","text":" Describe the semester hours of education he has obtained from colleges and universities. The Board shall determine whether the education obtained is substantially equivalent to the education that would have been required by the Board when the person passed the CPA examination;","type":"section","prefixes":["B","1","c"],"prefix":"c","entire_prefix":"B1c","prefix_anchor":"B1c","level":3},"12":{"id":"2544278","text":" Describe his continuing professional education since he last held the license of another state. The Board shall determine whether his continuing professional education complies with requirement prescribed by the Board for reinstatement of a Virginia license; and","type":"section","prefixes":["B","1","d"],"prefix":"d","entire_prefix":"B1d","prefix_anchor":"B1d","level":3},"13":{"id":"2544279","text":" Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["B","1","e"],"prefix":"e","entire_prefix":"B1e","prefix_anchor":"B1e","level":3},"14":{"id":"2544280","text":" After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2},"15":{"id":"2544281","text":"A person who holds the license of another state may obtain a Virginia license under this subsection.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1},"16":{"id":"2544282","text":" To be considered for a Virginia license, the person seeking licensure shall:\n            \n            \n            \n            \n            \n         ","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2},"17":{"id":"2544283","text":" Disclose to the Board each state in which he holds or has held a license;","type":"section","prefixes":["C","1","a"],"prefix":"a","entire_prefix":"C1a","prefix_anchor":"C1a","level":3},"18":{"id":"2544284","text":" Provide, for each state in which the person holds a license, documentation from the board of accountancy concerning whether he is in good standing with the board, whether there are any pending actions alleging violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board, and whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;","type":"section","prefixes":["C","1","b"],"prefix":"b","entire_prefix":"C1b","prefix_anchor":"C1b","level":3},"19":{"id":"2544285","text":" Disclose, for each state in which the person has held a license, why the license is no longer held and provide documentation from the board of accountancy concerning whether he has been found guilty of any violations of the standards of conduct and practice established by statutes of the state or regulations promulgated by the board;","type":"section","prefixes":["C","1","c"],"prefix":"c","entire_prefix":"C1c","prefix_anchor":"C1c","level":3},"20":{"id":"2544286","text":" Describe the semester hours of education he has obtained from colleges and universities. The Board shall determine whether the education obtained is substantially equivalent to the education that would have been required by the Board when the person passed the CPA examination;","type":"section","prefixes":["C","1","d"],"prefix":"d","entire_prefix":"C1d","prefix_anchor":"C1d","level":3},"21":{"id":"2544287","text":" Describe his continuing professional education during the most recent reporting period that would be required for the holder of a Virginia license. The Board shall determine whether his continuing professional education complies with the continuing professional education requirement prescribed by the Board for that period; and","type":"section","prefixes":["C","1","e"],"prefix":"e","entire_prefix":"C1e","prefix_anchor":"C1e","level":3},"22":{"id":"2544288","text":" Describe his experience. The Board shall determine whether his experience complies with the experience requirement prescribed by the Board.","type":"section","prefixes":["C","1","f"],"prefix":"f","entire_prefix":"C1f","prefix_anchor":"C1f","level":3},"23":{"id":"2544289","text":" After evaluating the information provided by the person, the Board may request additional information and may impose additional requirements for obtaining a Virginia license.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2}},"ancestry":{"1":{"id":"903","name":"Public Accountants","identifier":"44","label":"chapter","url":"\/54.1\/VI\/44\/"},"2":{"id":"902","name":"Professions Regulated By Other Entities","identifier":"VI","label":"subtitle","url":"\/54.1\/VI\/"},"3":{"id":"92","name":"Professions And Occupations","identifier":"54.1","label":"title","url":"\/54.1\/"}},"structure_contents":{"0":{"id":"782988","structure_id":"903","section_number":"54.1-4400","catch_line":"Definitions","url":"\/54.1-4400\/","token":"54.1\/VI\/44\/54.1-4400"},"1":{"id":"774370","structure_id":"903","section_number":"54.1-4401","catch_line":"Applicability of chapter","url":"\/54.1-4401\/","token":"54.1\/VI\/44\/54.1-4401"},"2":{"id":"767520","structure_id":"903","section_number":"54.1-4402","catch_line":"Board; membership; qualifications; powers and duties","url":"\/54.1-4402\/","token":"54.1\/VI\/44\/54.1-4402"},"3":{"id":"782333","structure_id":"903","section_number":"54.1-4403","catch_line":"General powers and duties of the Board","url":"\/54.1-4403\/","token":"54.1\/VI\/44\/54.1-4403"},"4":{"id":"770608","structure_id":"903","section_number":"54.1-4404","catch_line":"Board to employ Executive Director; legal counsel","url":"\/54.1-4404\/","token":"54.1\/VI\/44\/54.1-4404"},"5":{"id":"775788","structure_id":"903","section_number":"54.1-4405","catch_line":"Board of Accountancy Fund; receipts; disbursements","url":"\/54.1-4405\/","token":"54.1\/VI\/44\/54.1-4405"},"6":{"id":"772404","structure_id":"903","section_number":"54.1-4405.1","catch_line":"Board of Accountancy Trust Account; creation; expenditures; excess moneys","url":"\/54.1-4405.1\/","token":"54.1\/VI\/44\/54.1-4405.1"},"7":{"id":"778622","structure_id":"903","section_number":"54.1-4406","catch_line":"Powers and duties of the Executive Director","url":"\/54.1-4406\/","token":"54.1\/VI\/44\/54.1-4406"},"8":{"id":"779225","structure_id":"903","section_number":"54.1-4407","catch_line":"Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director","url":"\/54.1-4407\/","token":"54.1\/VI\/44\/54.1-4407"},"9":{"id":"786329","structure_id":"903","section_number":"54.1-4408","catch_line":"Subpoenas","url":"\/54.1-4408\/","token":"54.1\/VI\/44\/54.1-4408"},"10":{"id":"786263","structure_id":"903","section_number":"54.1-4409","catch_line":"Repealed","url":"\/54.1-4409\/","token":"54.1\/VI\/44\/54.1-4409"},"11":{"id":"768953","structure_id":"903","section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","url":"\/54.1-4409.1\/","token":"54.1\/VI\/44\/54.1-4409.1"},"12":{"id":"788531","structure_id":"903","section_number":"54.1-4409.2","catch_line":"How a person may obtain a Virginia license","url":"\/54.1-4409.2\/","token":"54.1\/VI\/44\/54.1-4409.2"},"13":{"id":"786637","structure_id":"903","section_number":"54.1-4410","catch_line":"Repealed","url":"\/54.1-4410\/","token":"54.1\/VI\/44\/54.1-4410"},"14":{"id":"768248","structure_id":"903","section_number":"54.1-4411","catch_line":"Substantial equivalency provisions for persons who hold the license of another state","url":"\/54.1-4411\/","token":"54.1\/VI\/44\/54.1-4411"},"15":{"id":"787634","structure_id":"903","section_number":"54.1-4412","catch_line":"Repealed","url":"\/54.1-4412\/","token":"54.1\/VI\/44\/54.1-4412"},"16":{"id":"779166","structure_id":"903","section_number":"54.1-4412.1","catch_line":"Licensing requirements for firms","url":"\/54.1-4412.1\/","token":"54.1\/VI\/44\/54.1-4412.1"},"17":{"id":"780788","structure_id":"903","section_number":"54.1-4413","catch_line":"Repealed","url":"\/54.1-4413\/","token":"54.1\/VI\/44\/54.1-4413"},"18":{"id":"766899","structure_id":"903","section_number":"54.1-4413.2","catch_line":"The renewal and reinstatement of licenses and lifting the suspension of privileges","url":"\/54.1-4413.2\/","token":"54.1\/VI\/44\/54.1-4413.2"},"19":{"id":"776127","structure_id":"903","section_number":"54.1-4413.3","catch_line":"Standards of conduct and practice","url":"\/54.1-4413.3\/","token":"54.1\/VI\/44\/54.1-4413.3"},"20":{"id":"792012","structure_id":"903","section_number":"54.1-4413.4","catch_line":"Penalties","url":"\/54.1-4413.4\/","token":"54.1\/VI\/44\/54.1-4413.4"},"21":{"id":"769103","structure_id":"903","section_number":"54.1-4413.5","catch_line":"Confidential consent agreements","url":"\/54.1-4413.5\/","token":"54.1\/VI\/44\/54.1-4413.5"},"22":{"id":"792326","structure_id":"903","section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/","token":"54.1\/VI\/44\/54.1-4414"},"23":{"id":"766687","structure_id":"903","section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415"},"24":{"id":"767773","structure_id":"903","section_number":"54.1-4416","catch_line":"Board's powers with respect to hearings under this chapter","url":"\/54.1-4416\/","token":"54.1\/VI\/44\/54.1-4416"},"25":{"id":"765716","structure_id":"903","section_number":"54.1-4417","catch_line":"Repealed","url":"\/54.1-4417\/","token":"54.1\/VI\/44\/54.1-4417"},"26":{"id":"769199","structure_id":"903","section_number":"54.1-4418","catch_line":"Recovery of cost after grant of formal fact-finding","url":"\/54.1-4418\/","token":"54.1\/VI\/44\/54.1-4418"},"27":{"id":"778191","structure_id":"903","section_number":"54.1-4419","catch_line":"Repealed","url":"\/54.1-4419\/","token":"54.1\/VI\/44\/54.1-4419"},"28":{"id":"767196","structure_id":"903","section_number":"54.1-4420","catch_line":"Annual audit","url":"\/54.1-4420\/","token":"54.1\/VI\/44\/54.1-4420"},"29":{"id":"779651","structure_id":"903","section_number":"54.1-4421","catch_line":"Biennial report","url":"\/54.1-4421\/","token":"54.1\/VI\/44\/54.1-4421"},"30":{"id":"767227","structure_id":"903","section_number":"54.1-4422","catch_line":"Repealed","url":"\/54.1-4422\/","token":"54.1\/VI\/44\/54.1-4422"},"31":{"id":"772959","structure_id":"903","section_number":"54.1-4423","catch_line":"Use of consultants in investigations","url":"\/54.1-4423\/","token":"54.1\/VI\/44\/54.1-4423"},"32":{"id":"778529","structure_id":"903","section_number":"54.1-4424","catch_line":"Certain information not to be made public","url":"\/54.1-4424\/","token":"54.1\/VI\/44\/54.1-4424"},"33":{"id":"784634","structure_id":"903","section_number":"54.1-4425","catch_line":"Time for filing complaints against CPAs or CPA firms","url":"\/54.1-4425\/","token":"54.1\/VI\/44\/54.1-4425"}},"previous_section":{"id":"768953","structure_id":"903","section_number":"54.1-4409.1","catch_line":"Licensing requirements for persons","url":"\/54.1-4409.1\/","token":"54.1\/VI\/44\/54.1-4409.1"},"next_section":{"id":"786637","structure_id":"903","section_number":"54.1-4410","catch_line":"Repealed","url":"\/54.1-4410\/","token":"54.1\/VI\/44\/54.1-4410"},"references":[{"id":"766899","section_number":"54.1-4413.2","catch_line":"The renewal and reinstatement of licenses and lifting the suspension of privileges","url":"\/54.1-4413.2\/"}],"formats":{"txt":"\/54.1-4409.2.txt","json":"\/54.1-4409.2.json","xml":"\/54.1-4409.2.xml"},"dublin_core":{"Title":"How a person may obtain a Virginia license","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4409.2","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nHOW A PERSON MAY OBTAIN A VIRGINIA LICENSE (\u00a7 54.1-4409.2)\n\nA. A person who has not held the license of any state may obtain a Virginia\nlicense under this subsection.\n\n   1.  To be considered for a Virginia license, the person seeking licensure\n   shall:\n               \n               \n               \n            \n\n      a.  Provide documentation that he has obtained from one or more accredited\n      institutions or from the National College at least 150 semester hours of\n      education, a baccalaureate or higher degree, and an accounting concentration\n      or equivalent, as defined by the Board;\n\n      b.  Provide documentation that he has passed the CPA examination;\n\n      c.  Describe his continuing professional education since he passed the CPA\n      examination. The Board shall determine whether his continuing professional\n      education complies with the continuing professional education requirement\n      prescribed by the Board for that period; and\n\n      d.  Describe his experience. The Board shall determine whether his\n      experience complies with the experience requirement prescribed by the Board.\n\n   2.  After evaluating information provided by the person, the Board may request\n   additional information and may impose additional requirements for obtaining a\n   Virginia license.\n\nB. A person who does not hold the license of another state but has previously\nheld the license of another state may obtain a Virginia license under this\nsubsection.\n\n   1.  To be considered for a Virginia license, the person seeking licensure\n   shall:\n               \n               \n               \n               \n            \n\n      a.  Disclose to the Board each state in which he has held a license;\n\n      b.  Disclose, for each of those states, why the license is no longer held\n      and provide documentation from the board of accountancy concerning whether\n      he has been found guilty of any violations of the standards of conduct and\n      practice established by statutes of the state or regulations promulgated by\n      the board;\n\n      c.  Describe the semester hours of education he has obtained from colleges\n      and universities. The Board shall determine whether the education obtained\n      is substantially equivalent to the education that would have been required\n      by the Board when the person passed the CPA examination;\n\n      d.  Describe his continuing professional education since he last held the\n      license of another state. The Board shall determine whether his continuing\n      professional education complies with requirement prescribed by the Board for\n      reinstatement of a Virginia license; and\n\n      e.  Describe his experience. The Board shall determine whether his\n      experience complies with the experience requirement prescribed by the Board.\n\n   2.  After evaluating the information provided by the person, the Board may\n   request additional information and may impose additional requirements for\n   obtaining a Virginia license.\n\nC. A person who holds the license of another state may obtain a Virginia license\nunder this subsection.\n\n   1.  To be considered for a Virginia license, the person seeking licensure\n   shall:\n               \n               \n               \n               \n               \n            \n\n      a.  Disclose to the Board each state in which he holds or has held a\n      license;\n\n      b.  Provide, for each state in which the person holds a license,\n      documentation from the board of accountancy concerning whether he is in good\n      standing with the board, whether there are any pending actions alleging\n      violations of the standards of conduct and practice established by statutes\n      of the state or regulations promulgated by the board, and whether he has\n      been found guilty of any violations of the standards of conduct and practice\n      established by statutes of the state or regulations promulgated by the\n      board;\n\n      c.  Disclose, for each state in which the person has held a license, why the\n      license is no longer held and provide documentation from the board of\n      accountancy concerning whether he has been found guilty of any violations of\n      the standards of conduct and practice established by statutes of the state\n      or regulations promulgated by the board;\n\n      d.  Describe the semester hours of education he has obtained from colleges\n      and universities. The Board shall determine whether the education obtained\n      is substantially equivalent to the education that would have been required\n      by the Board when the person passed the CPA examination;\n\n      e.  Describe his continuing professional education during the most recent\n      reporting period that would be required for the holder of a Virginia\n      license. The Board shall determine whether his continuing professional\n      education complies with the continuing professional education requirement\n      prescribed by the Board for that period; and\n\n      f.  Describe his experience. The Board shall determine whether his\n      experience complies with the experience requirement prescribed by the Board.\n\n   2.  After evaluating the information provided by the person, the Board may\n   request additional information and may impose additional requirements for\n   obtaining a Virginia license.\n\nHISTORY: 2007, c. 804."}