Virginia CPA CPE Requirements (2026): 120 Hours Every 3 Years
Requirements Overview
Virginia requires 120 hours of continuing professional education measured over a rolling three-year period — the three calendar years prior to the current year. A minimum of 20 hours must be earned each year, and 2 hours of VBOA-approved ethics are mandatory annually. License renewal occurs on June 30 each year.
CPAs who release or authorize the release of reports on attest services, compilation services, or financial statement preparation services for Virginia entities must complete 8 hours annually in those subjects. These 8 hours count toward the 120-hour total but are tracked as a separate annual mandate. The CPE reporting deadline is January 31 for the prior calendar year.
Virginia's rolling three-year window means hours remain valid for three years without a separate carry-over mechanism. New licensees benefit from graduated requirements: 0 hours in the year of exam passage, 40 in the first year after, and 80 in the second. Ethics providers must register with the Board or have content approved by VBOA.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| VBOA-Approved Ethics | 2 | Every renewal | 2 hours of Virginia-specific ethics required annually. Ethics providers must register with the Board or have content approved. Included in the total 120-hour count. Annual license renewal is on June 30. |
| Attest and Compilation Services | 8 | Every renewal | 8 hours annually required for licensees who release or authorize the release of reports on attest services, compilation services, or financial statement preparation services for Virginia entities. Included in the total 120-hour count. |
Renewal Pathways
Exemptions
- Non-Resident Licensee (CPE Reciprocity) — Non-resident licensees may satisfy Virginia CPE requirements by meeting the CPE requirements of the state in which they hold an active license, provided the requirements include an ethics course.Must include a VBOA-approved ethics course or an ethics course acceptable to the board of another state in which the CPA holds a licenseMust hold an active license in the other state
- Inactive Status — CPAs not working in accounting/finance roles may elect inactive status, which exempts them from CPE requirements.Cannot practice public accountancy while on inactive statusMust meet CPE requirements to reactivate
How You Can Complete Your CE
Virginia CPE Rules & Limits
Details specific to Virginia that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Virginia uses a rolling three-year period (the three calendar-years prior to the current year). This rolling window means hours earned in any year count for three years, effectively allowing excess hours to remain valid. There is no separate carryover mechanism because the rolling period inherently provides this benefit. The 20-hour annual minimum must still be met each year.
- Virginia uses a rolling three-year period, not a fixed triennial cycle.
- 50 minutes of CPE participation equals 1 hour of CPE credit.
- Nano-learning programs (minimum 10 minutes) accepted at 0.2 CPE hours per 10-minute program.
- Instruction credit: 30 hours maximum per 3-year period. Preparation limited to twice total presentation time.
- Authored published material: 30 hours maximum per 3-year period (effective July 1, 2022).
- Exams/certifications: 60 hours maximum per 3-year period. Five CPE hours per exam hour.
- CPE deadline is January 31 for the prior calendar year.
- License renewal is annually on June 30.
- CPAs do not need to submit CPE documentation unless specifically asked. Retain documentation for 4 calendar years preceding the current year.
- Duplicate courses/exams are not credited.
- Partial credit accepted in any amount.
Provider Requirements
The VBOA does not maintain agreements with sponsors, pre-qualify sponsors, or individual courses, but encourages compliance with AICPA/NASBA standards. Virginia accepts CPE credits for programs offered by NASBA National Registry sponsors. Ethics providers must register with the Board or have content approved.
Tips for Virginia CPAs
- Virginia requires annual ethics — 2 hours every year, not just once per cycle. Missing a single year creates a compliance gap.
- The CPE reporting deadline (January 31) and license renewal date (June 30) are different. File your CPE report by January 31 for the prior year.
- New licensees get a graduated ramp-up: 0, 40, then 80 hours over the first three years. Plan your CPE load accordingly.
- Instruction and authorship credits are each capped at 30 hours per three-year period. Duplicate courses and exams receive no credit.
Sources
Each figure on this page is taken directly from the Virginia Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.