GroundRules
18VAC5-22-130: Owners of firms who are not licensees
Where this section sits in the code
- Title 18. Professional And Occupational Licensing
- Agency 5. Board of Accountancy
- Chapter 22. Board of Accountancy Regulations
To comply with subdivision D 2 of § 54.1-4412.1 of the Code of Virginia, owners of a firm who are not licensees must be persons who, based on the facts and circumstances, participate in the firm's activities on a regular, continuous, and substantial basis.
Collected 2026-09-14T04:52:17Z. Source file · JSON