• Total CPE Requirement: 120 hours over the prior 3 years
• Annual CPE Requirement: 20 hours, 2 hours of ethics

• CPA Ethics: 2 hours of Virginia-Specific Board-approved Ethics CPE every calendar year, or by January 31 as a grace period.
• Attest or Compilation Services: 8 CPE hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services or compilation services provided for persons or entities located in Virginia.

1/1 to 12/31 over a three year rolling period

Courses cannot be taken for credit more than once in a 3-year rolling license term.

• Instruction: Maximum 30 hours in a 3-year reporting period
• Published Materials: Maximum 30 hours in a 3-year reporting period
• Exams: Maximum 60 hours in a 3-year reporting period. View all accepted certifications/exams/licensures.

Excess hours earned in a CPE cycle may not be carried forward to a subsequent CPE cycle.

All Virginia CPAs who hold an Active or Inactive license must renew their individual license annually by June 30. An individual CPA license expires on June 30 and an individual license may be renewed beginning March 1. The VBOA sends email renewal notices, a letter and a phone call, if necessary, to remind individuals of the renewal date of June 30. License renewals require affirmation of meeting CPE requirements.

Renew online

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulations, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Virginia Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 4 calendar years preceding the current calendar year.

If a CPA holds an Active license in another state and their principal place of business is not located in Virginia, they may be eligible for CPE reciprocity. If their home state has a CPE requirement that is similar to Virginia and was met by the CPA , the VBOA will accept this as CPE compliant in Virginia. CPAs must take an ethics course, at least a 2 hours in length, that conforms with the VBOA requirements, or an ethics course acceptable to the board of accountancy of another state in which the CPA holds the license.

CPE requirements may be reduced, deferred, or waived by the board on a case-by-case basis for extreme medical hardship or active military duty. CPAs granted inactive status are exempt from the CPE requirements.