{"data":{"id":"us-va/18vac5-22-40","jurisdiction":"us-va","citation":"18VAC5-22-40","heading":"Determining whether a person who holds a Virginia license is providing services to the public using the CPA title or to or on behalf of an employer using the CPA title","body":"For the purpose of determining whether a person who holds a Virginia license is providing services to the public or to or on behalf of an employer, those terms are to be defined in accordance with § 54.1-4400 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/section40/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"94fc94755c161d33676a0cc39a94cc5d0c9aafedabc054a5115e32cf327dbe04","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-30","next":"us-va/18vac5-22-50"},"notice":"GroundRules: Original legal text. Not legal advice."}