{"data":{"id":"us-va/18vac5-22-160","jurisdiction":"us-va","citation":"18VAC5-22-160","heading":"Confidential consent agreements","body":"To determine whether to enter into a confidential consent agreement under subsection A of § 54.1-4413.5 of the Code of Virginia, the board shall consider a violation minor if the board believes that the violation was not intentional misconduct, was not the result of gross negligence, and did not have a significant financial impact on persons or entities. The board shall enter into no more than two additional confidential consent agreements with a person or firm within 10 years after the first confidential consent agreement.","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/section160/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"3b2f53182f7fec8b61946cf304fbc014e47422191c0e3a91edcd001035c8f787","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-150","next":"us-va/18vac5-22-170"},"notice":"GroundRules: Original legal text. Not legal advice."}