{"law_id":"766687","section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","history":"2001, c. 832; 2007, c. 804.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/54.1-4415\/","refers_to":[{"id":"792326","section_number":"54.1-4414","catch_line":"Prohibited acts","url":"\/54.1-4414\/"}],"url":"\/54.1-4415\/","token":"54.1\/VI\/44\/54.1-4415","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":"774370","section_number":"54.1-4401","catch_line":"Applicability of chapter","url":"\/54.1-4401\/"},{"id":"766687","section_number":"54.1-4415","catch_line":"Exemptions from unlawful acts","url":"\/54.1-4415\/"}],"edition_id":"11","section_id":"766687","structure_id":"903","full_text":" The unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:\r\r","text":{"0":{"id":"2470969","text":"The unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1},"1":{"id":"2470970","text":" The practice of the person or entity in Virginia is limited to providing services to persons or entities who are residents of, governments of, or business entities of the country in which the entitlement is held;","type":"section","prefixes":["","1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":2},"2":{"id":"2470971","text":" The person or entity does not engage in the practice of public accounting for any other person, firm, or governmental unit located in Virginia; and","type":"section","prefixes":["","2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":2},"3":{"id":"2470972","text":" The person or entity designates the country of origin and does not use any title or designation other than the one under which he or the entity may lawfully practice in the country of origin, which may be followed by a translation of the title or designation into English.","type":"section","prefixes":["","3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","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 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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":"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"},"next_section":{"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"},"references":false,"formats":{"txt":"\/54.1-4415.txt","json":"\/54.1-4415.json","xml":"\/54.1-4415.xml"},"dublin_core":{"Title":"Exemptions from unlawful acts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 54.1-4415","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nEXEMPTIONS FROM UNLAWFUL ACTS (\u00a7 54.1-4415)\n\nThe unlawful acts listed in \u00a7 54.1-4414 shall not apply to a person or entity\nholding a certification, designation, degree, or license granted in a foreign\ncountry entitling the holder to engage in the practice of public accounting or\nits equivalent in the country, provided that:\n\n   1.  The practice of the person or entity in Virginia is limited to providing\n   services to persons or entities who are residents of, governments of, or\n   business entities of the country in which the entitlement is held;\n\n   2.  The person or entity does not engage in the practice of public accounting\n   for any other person, firm, or governmental unit located in Virginia; and\n\n   3.  The person or entity designates the country of origin and does not use any\n   title or designation other than the one under which he or the entity may\n   lawfully practice in the country of origin, which may be followed by a\n   translation of the title or designation into English.\n\nHISTORY: 2001, c. 832; 2007, c. 804."}