Virgin Islands CPA CPE Requirements

Virgin Islands CPAs must complete 120 hours of continuing professional education during the 3-year period preceding renewal. The Virgin Islands also requires 4 hours of ethics during that same 3-year period and, effective January 1, 2022, a minimum of 40 CPE hours each calendar year. Individual CPA permits renew annually on June 30, while the CPE reporting period is triennial rolling across the three calendar years preceding license expiration.

This page provides general educational information to help certified public accountants understand how the U.S. Virgin Islands determines CPA CPE requirements for license renewal, including annual minimums, rolling 3-year requirements, ethics requirements, reinstatement rules, and renewal timing. 

Virgin Islands CPA CPE Requirements at a Glance

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License Renewal Date and CPE Reporting Period

Virgin Islands individual CPA permits renew annually on June 30. The permit renewal window opens on May 1, and late fees begin on September 1. CPE is measured on a triennial rolling basis using the three calendar years preceding the June 30 license expiration date.

Virgin Islands CPA Continuing Education Requirements for License Renewal

The Virgin Islands requires 120 hours of continuing professional education during the 3-year period preceding renewal. That total is paired with a yearly pacing rule: a minimum of 40 CPE hours must be completed each calendar year effective January 1, 2022. Programs of learning must meet the accreditation standards set by the Statement on Standards for Continuing Professional Education Programs jointly approved by NASBA and the AICPA.

Total CPE Hours Required

Virgin Islands CPAs must complete 120 hours of continuing professional education during the 3-year period preceding renewal.

Annual Minimum Requirement

The Virgin Islands requires a minimum of 40 CPE hours each calendar year. This annual requirement works alongside the 120-hour rolling 3-year total.

Ethics Requirement

The Virgin Islands requires a minimum of 4 hours of ethics during the 3-year period preceding renewal.

Subject-Matter Allocation

The public sources reviewed here do not identify a broader ongoing subject-matter allocation for standard renewal beyond the 4-hour ethics requirement. However, reinstatement does impose additional subject-specific requirements, including 30 hours in accounting and auditing and 8 hours in ethics.

Reporting and Documentation

All applications for licensure and renewal must be submitted through NASBA’s online licensing application system. The Virgin Islands Board also warns that failure to satisfy continuing professional education requirements or failure to comply with continuing education rules may result in disciplinary action.

Reinstatement

A CPA seeking to reactivate a delinquent or inactive permit currently must complete 120 total hours of continuing education, including 30 hours in accounting and auditing and 8 hours in ethics. An applicant who believes they meet an extenuating circumstance such as unusual hardship or illness may submit the reinstatement application for Board review, and the Board may require additional continuing education hours in response to a reinstatement application.

Delinquent and Inactive Status

A CPA who fails to notify the Board in writing to place the permit on inactive status and fails to renew annually will be considered delinquent after two consecutive renewal windows and must use the word “inactive” adjacent to the CPA title.

Virgin Islands CPA CPE Courses: What to Know

Virgin Islands CPE planning should focus on four core points: completing 120 total hours across the rolling 3-year period, completing at least 40 hours each calendar year, including 4 hours of ethics, and making sure programs meet the NASBA and AICPA continuing education standards. Because renewal is annual but CPE is measured across three calendar years, it is important to stay on pace every year rather than relying on last-minute catch-up.

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Self-Study and Accepted Formats

The Virgin Islands states that programs of learning must meet the NASBA and AICPA Statement on Standards for Continuing Professional Education Programs. That supports use of standard qualifying CPE formats, but the public sources reviewed here do not provide a separate simplified self-study summary. Because the jurisdiction routes licensing and renewal through NASBA’s online licensing system, licensees should use qualifying education courses that clearly meet those standards and keep documentation accordingly.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based self-study format designed to support CPAs through accessible, on-demand learning. For Virgin Islands CPAs, the key question is whether a course meets the applicable NASBA and AICPA continuing education standards and fits the jurisdiction’s annual and rolling requirements. CPAs remain responsible for completing 120 hours over the rolling 3-year period, completing at least 40 hours each year, and completing 4 hours of ethics. LumiQ does not determine a licensee’s individual Virgin Islands CPA license renewal obligations and does not provide legal, regulatory, or individualized compliance advice.

Virgin Islands CPA License Renewal

The Virgin Islands Board of Public Accountancy, the Department of Licensing and Consumer Affairs, and NASBA Licensing Services are the key authorities and service channels for Virgin Islands CPA renewal and compliance. Licensees should treat Virgin Islands law, Board guidance, DLCA requirements, and NASBA licensing instructions as controlling.

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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