CPA / Accounting License from Virginia to Pennsylvania: Does It Transfer? (2026)
Does Pennsylvania accept a Virginia CPA license?
A CPA license transfers from Virginia to Pennsylvania by endorsement — there is no automatic reciprocity, but you do not start over. Apply to the Pennsylvania State Board of Accountancy, verify your Virginia license, and meet Pennsylvania's endorsement requirements. 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).
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Licensure by endorsement
Pennsylvania does not grant the automatic substantial-equivalency license to every out-of-state CPA, so moving from Virginia means an individual review by the Pennsylvania State Board of Accountancy — often against an experience test counted in years of recent practice rather than a straight credential match. Nothing about coming from Virginia speeds it up or slows it down; you keep your CPA Exam passage and your existing license as the basis of the review, and the requirements below are Pennsylvania's own.
What's different between Virginia and Pennsylvania
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Pennsylvania. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Virginia to Pennsylvania (this page): Licensure by endorsement.
Pennsylvania to Virginia (the reverse move): Full reciprocity.
The two directions differ: Virginia and Pennsylvania do not give each other's licensees the same route.
- Does coming from Virginia matter?
Coming from Virginia does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Pennsylvania.
- Application fee
Pennsylvania lists $65 for an out-of-state applicant and Virginia lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
Pennsylvania's first-time-applicant standard is 150 semester hours of education for initial licensure; Virginia's is 150.
The two standards are the same.
- Exam rules on record
Pennsylvania and Virginia carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Pennsylvania (this 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).
- Virginia (the reverse 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.
What changes, Virginia → Pennsylvania
| Virginia (current) | Pennsylvania (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $75 (non-refundable application fee for an out-of-state / reciprocal applicant) | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) |
| 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 | The Pennsylvania State Board of Accountancy does not publish a processing time |
| Licensing authority | Virginia Board of Accountancy (VBOA) | Pennsylvania State Board of Accountancy |
The destination column is what you must satisfy — Pennsylvania sets the rules for this move.
Step by step
- Confirm Pennsylvania's current requirements on the Pennsylvania State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Pennsylvania State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate in full force and effect issued by another state following passage of the Uniform CPA Examination.
- Have current licensure and examination grades verified directly from your licensing state.
- If licensed less than 5 years (or lapsed within the last 5 years): verify qualifying experience within the preceding 60 months (1 year/1,600 hours with 150 credits or a master's degree; 2 years/3,200 hours with a bachelor's degree under 150 credits), submit transcripts, and document 80 CPE hours.
- Applicants licensed 5 or more years without lapse are exempt from the education, experience, and CPE documentation.
- 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 Virginia to Pennsylvania?
No — the Uniform CPA Exam transfers with your license.
Do I need a Pennsylvania license, or does mobility cover the move?
If Pennsylvania becomes your principal place of business, you apply to the Pennsylvania State Board of Accountancy for a reciprocal license. If you are only serving Pennsylvania clients from Virginia, practice privilege usually covers you with no Pennsylvania license, notice, or fee.
Can I keep my Virginia CPA license after licensing in Pennsylvania?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Virginia 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 Virginia 2026-07-21, Pennsylvania 2026-10-29.
- 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)
- 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)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources Virginia 2026-07-21, Pennsylvania 2026-10-29
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com