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Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

18VAC5-22-120: Supervision of firm personnel

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Where this section sits in the code
  1. Title 18. Professional And Occupational Licensing
  2. Agency 5. Board of Accountancy
  3. Chapter 22. Board of Accountancy Regulations

To comply with subdivision C 2 of § 54.1-4412.1 of the Code of Virginia, a person's work must be planned, supervised, and reviewed by a person who either (i) holds an active Virginia license or (ii) holds the active license of another state and complies with the practice privilege provisions of § 54.1-4411 of the Code of Virginia.

Collected 2026-09-14T04:52:17Z. Source file · JSON

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