{"data":{"id":"us-va/18vac5-22-120","jurisdiction":"us-va","citation":"18VAC5-22-120","heading":"Supervision of firm personnel","body":"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.","path":["Title 18. Professional And Occupational Licensing","Agency 5. Board of Accountancy","Chapter 22. Board of Accountancy Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title18/agency5/chapter22/section120/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"bcbcf4289d8f9d6b2aee41db501830a96336f40a98974bdbdefb80309a350322","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-100","next":"us-va/18vac5-22-130"},"notice":"GroundRules: Original legal text. Not legal advice."}