CPA / Accounting License from Pennsylvania to Virginia: Does It Transfer? (2026)
Does Virginia accept a Pennsylvania CPA license?
Yes — Virginia recognizes CPA licenses from all states, including Pennsylvania. 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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Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Virginia recognizes substantial equivalency, so your Pennsylvania 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 Pennsylvania. 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's different between Pennsylvania and Virginia
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Virginia. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Pennsylvania to Virginia (this page): Full reciprocity.
Virginia to Pennsylvania (the reverse move): Licensure by endorsement.
The two directions differ: Pennsylvania and Virginia do not give each other's licensees the same route.
- Does coming from Pennsylvania matter?
Coming from Pennsylvania does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Virginia.
- Application fee
Virginia lists $75 for an out-of-state applicant and Pennsylvania lists $65 for the reverse move; neither may be the full cost.
- Education (semester hours)
Virginia's first-time-applicant standard is 150 semester hours of education for initial licensure; Pennsylvania's is 150.
The two standards are the same.
- Exam rules on record
Virginia and Pennsylvania carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Virginia (this move): 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.
- Pennsylvania (the reverse move): The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead).
What changes, Pennsylvania → Virginia
| Pennsylvania (current) | Virginia (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) | $75 (non-refundable application fee for an out-of-state / reciprocal applicant) |
| Processing time | The Pennsylvania State Board of Accountancy does not publish a processing time | 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 | Pennsylvania State Board of Accountancy | 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 listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Pennsylvania to Virginia?
No — the Uniform CPA Exam transfers with your license.
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 Pennsylvania, practice privilege usually covers you with no Virginia license, notice, or fee.
Can I keep my Pennsylvania CPA license after licensing in Virginia?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Pennsylvania 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 Pennsylvania 2026-10-29, Virginia 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)
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-10-29)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application filed through PALS) ↗ (accessed 2026-10-29)
- Pennsylvania CPA Law, Section 5 — Certificates Issued by Domestic Reciprocity (general qualifications, exam, CPE and experience; or certificate and license held for the immediately preceding five years) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Pennsylvania 2026-10-29, Virginia 2026-07-21
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