Transfer Your CPA / Accounting License to Virginia: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Virginia Board of Accountancy (VBOA) ↗
A CPA license transfers to Virginia by reciprocity: because Virginia treats every US CPA as substantially equivalent, the Virginia Board of Accountancy (VBOA) grants its license on the strength of your existing one rather than re-qualifying you. 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.. Fee: $75 (non-refundable application fee for an out-of-state / reciprocal applicant).
Moving to Virginia from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Virginia recognizes substantial equivalency, the Virginia Board of Accountancy (VBOA) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Virginia is not becoming your principal place of business — you are serving Virginia clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Virginia license at all. Apply for the reciprocal license when Virginia is where you will actually be based.
Virginia issues a license to any CPA from a substantially equivalent jurisdiction under Va. Code Sec. 54.1-4411 (all 55 US jurisdictions are substantially equivalent), so no bilateral partner list applies. Practice privilege/mobility lets an out-of-state CPA work in Virginia with no Virginia license and is separate from this license transfer. Effective January 1, 2026 Virginia widened its licensure pathways, removing the fixed 120/150 semester-hour split and adding a bachelor's-plus-experience pathway; the 150-hour figure here reflects the traditional baseline, and reciprocal applicants satisfy education through their existing license.
Virginia requirements at a glance
| Exam | 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. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $75 (non-refundable application fee for an out-of-state / reciprocal applicant) |
| 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 |
Step by step
- Confirm Virginia's current requirements on the Virginia Board of Accountancy (VBOA) website — rules change.
- Submit the reciprocity/endorsement application to the Virginia Board of Accountancy (VBOA) (application linked on this page).
- 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
Coming from a specific state?
Direction matters — these guides cover the exact move into Virginia:
Frequently asked questions
Does my CPA license transfer to Virginia?
A CPA license transfers to Virginia by reciprocity: because Virginia treats every US CPA as substantially equivalent, the Virginia Board of Accountancy (VBOA) grants its license on the strength of your existing one rather than re-qualifying you. 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.. Fee: $75 (non-refundable application fee for an out-of-state / reciprocal applicant).
Do I have to retake the CPA Exam to get licensed in Virginia?
No. 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 even need a Virginia CPA license, or does mobility cover me?
If Virginia is not your principal place of business, practice privilege (mobility) usually lets you serve Virginia clients with no Virginia license, notice, or fee. You apply to the Virginia Board of Accountancy (VBOA) for a reciprocal license when Virginia becomes where you are principally based.
What does a Virginia reciprocal CPA license cost?
$75 (non-refundable application fee for an out-of-state / reciprocal applicant) (non-refundable application fee for an out-of-state / reciprocal applicant).
How long does the Virginia reciprocity process take?
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 — 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.
How does Virginia's education requirement affect a reciprocal CPA license?
Virginia's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Virginia Board of Accountancy (VBOA).
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)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]