{"data":{"id":"us-va/18vac5-22-50","jurisdiction":"us-va","citation":"18VAC5-22-50","heading":"Determining whether the principal place of business of a person or of a firm is in Virginia","body":"Complying with subdivision A 1 of § 54.1-4409.1, subsection B of § 54.1-4411, or subsection B of § 54.1-4412.1 of the Code of Virginia requires the person or firm to use reasonable judgment in determining whether Virginia is the principal place of business in which:\n\n1. The person provides services to the public; or\n\n2. The firm provides attest services , compilation services, or financial statement preparation services.\n\nThe determination shall be reasonable considering the facts and circumstances and can be based on quantitative or qualitative assessments. The determination shall be reconsidered for changes in facts and circumstances that are not temporary.","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/section50/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"7e7f000a2d2b3bfb2db8276aee5850dcd16ce1bd7b67d0dc2a06b7e4767992dd","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-40","next":"us-va/18vac5-22-60"},"notice":"GroundRules: Original legal text. Not legal advice."}