CPA / Accounting License from North Carolina to Virginia: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Virginia Board of Accountancy (VBOA) ↗
Yes — Virginia recognizes CPA licenses from all states, including North Carolina. Apply to the Virginia Board of Accountancy (VBOA) for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Virginia recognizes substantial equivalency, so your North Carolina CPA license clears the bar on its own — the Virginia Board of Accountancy (VBOA) cares that you are a CPA in good standing, not that your license came from North Carolina. What remains is Virginia-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Virginia ethics or rules-of-conduct exam. Do the mobility math first, though — if Virginia is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, North Carolina → Virginia
| North Carolina (current) | Virginia (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $75 (non-refundable application fee for an out-of-state / reciprocal applicant) |
| Processing time | ~2 weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | VBOA does not publish a total processing time; it states each submitted document is reviewed within 2-5 business days before the online checklist updates |
| Licensing authority | North Carolina State Board of Certified Public Accountant Examiners | Virginia Board of Accountancy (VBOA) |
The destination column is what you must satisfy — Virginia sets the rules for this move.
Step by step
- Confirm Virginia's current requirements on the Virginia Board of Accountancy (VBOA) website (linked below) — rules change.
- Submit the endorsement application to the Virginia Board of Accountancy (VBOA) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in good standing from a substantially equivalent US jurisdiction.
- Create a VBOA online account and apply for a Virginia license.
- Request a Verification of Licensure be sent from the issuing state or jurisdiction.
- Be current with CPE in the issuing jurisdiction.
- Pay the fees ($75 (non-refundable application fee for an out-of-state / reciprocal applicant)) and allow VBOA does not publish a total processing time; it states each submitted document is reviewed within 2-5 business days before the online checklist updates.
Official links
Related guides
Frequently asked questions
Does Virginia accept a North Carolina CPA license?
Yes — Virginia recognizes CPA licenses from all states, including North Carolina. Apply to the Virginia Board of Accountancy (VBOA) for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from North Carolina to Virginia?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is never retaken; passage is confirmed by requesting a Verification of Licensure from the issuing jurisdiction (national lookup at CPAverify.org). Virginia imposes no state rules exam and, since October 28, 2022, the VBOA no longer requires the AICPA professional ethics course for applicants coming in through substantial equivalency..
Do I need a Virginia license, or does mobility cover the move?
If Virginia becomes your principal place of business, you apply to the Virginia Board of Accountancy (VBOA) for a reciprocal license. If you are only serving Virginia clients from North Carolina, practice privilege usually covers you with no Virginia license, notice, or fee.
What does the North Carolina-to-Virginia move cost?
$75 (non-refundable application fee for an out-of-state / reciprocal applicant) (non-refundable application fee for an out-of-state / reciprocal applicant).
Can I keep my North Carolina CPA license after licensing in Virginia?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Virginia Board of Accountancy — License reciprocity (substantial equivalency; AICPA ethics no longer required for SE applicants as of 10/28/2022) ↗ (accessed 2026-07-21)
- Virginia Board of Accountancy — Fees ($75 application fee) ↗ (accessed 2026-07-21)
- Virginia Board of Accountancy — Processing timelines (2-5 business days per document) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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