{"data":{"id":"us-va/18vac5-22-70","jurisdiction":"us-va","citation":"18VAC5-22-70","heading":"Education","body":"A. In order for a person to take the CPA examination through Virginia, the person must have obtained from one or more accredited institutions a baccalaureate or higher degree, and an accounting concentration or equivalent prior to taking any part of the CPA examination.\n\nB. For the purpose of complying with subsection A of this section and with subdivision A 1 a of § 54.1-4409.2 of the Code of Virginia, obtaining an accounting concentration or equivalent requires obtaining at a minimum:\n\n1. 24 semester hours of accounting courses that must include courses in auditing, financial accounting, accounting information systems, and taxation; and\n\n2. 24 semester hours of business courses, no more than six semester hours of which could be considered accounting courses.\n\nNo more than three semester hours of introductory or foundational accounting courses can be considered in determining whether a person has obtained the 48 minimum number of semester hours required for an accounting concentration or equivalent. A person who has passed the CPA examination in a state other than Virginia and who has met the educational requirements of that state will be deemed to have obtained an accounting concentration or equivalent if the educational requirements of that state are substantially equivalent to those prescribed in subsections A and B of this section.","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/section70/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:17Z","sha256":"00447331b14831e8eb0fd0e83826568efbee61f1ea74631d538bfffe1272a082","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac5-22-60","next":"us-va/18vac5-22-80"},"notice":"GroundRules: Original legal text. Not legal advice."}