{"data":{"id":"us-va/18vac5-22-130","jurisdiction":"us-va","citation":"18VAC5-22-130","heading":"Owners of firms who are not licensees","body":"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.","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/section130/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"7fa167685b56d649cfdbfef3d83d5c0b88c05d9eb24dc7b4c5e0902fa3624ec1","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-120","next":"us-va/18vac5-22-140"},"notice":"GroundRules: Original legal text. Not legal advice."}