Virginia CPA CPE Requirements Guide 2026

Virginia CPAs renewing an active license must complete continuing professional education (CPE), also called continuing education or CE, that meets the requirements of the Virginia Board of Accountancy (VBOA) for continued licensure. Continuing education is a core part of the Virginia CPA license renewal process and is designed to ensure licensees maintain professional competence and protect the public interest.

Virginia uses a rolling three-calendar-year reporting period for CPE compliance with defined annual minimums and subject-area expectations. This page provides general educational information to help CPAs understand how Virginia determines CPA CPE requirements for license renewal, including annual minimums, ethics, attest/compilation requirements, and approved formats.

Virginia CPA CPE Requirements at a Glance

All Virginia CPAs must complete CPE that meets the Board’s requirements as outlined below:

Note: Specific practice-area requirements apply only if you provide the related services (e.g., attest, compilation, or financial statement preparation.)

CPE Reporting Period & Compliance Cycle

Virginia uses a rolling three-calendar-year period to determine compliance. That period includes the three calendar years prior to the current year. Licensees must demonstrate that they have completed at least 120 CPE hours within that rolling window.

• Calendar year: January 1 through December 31
  
• CPE deadline: January 31 for the prior calendar year’s CPE hours
  
• License renewal deadline: June 30 each year (renewal and CPE certification occur separately)

This means you should plan CPE activities so that you always have at least 20 hours each year, and the full 120-hour requirement is met across the most recent three years.

Total CPE Hours Required

Virginia requires:

• 120 total CPE hours over a rolling three-calendar-year period
  

Licensees must complete a minimum of 20 hours each calendar year during the reporting period.

The rolling nature of the requirement means that as each year “rolls off” the three-year window, new hours must be earned so that the total remains compliant.

Annual Minimum CPE Requirement

Each calendar year, Virginia CPAs must complete:

• At least 20 hours of CPE per year

Completing fewer than 20 hours in any calendar year may result in non-compliance for that reporting period.

Virginia-Approved Ethics Requirement

Virginia requires a Board-approved ethics course each year:

• 2 hours of ethics CPE annually
  

Must be approved by the VBOA and include the required Board segment

Licensees cannot satisfy the ethics requirement with a generic ethics course that does not meet the Board’s approval.

Accounting & Auditing / Attest, Compilation, or Financial Statement Preparation Requirements

If you release or authorize the release of reports on attest, compilation services, or financial statement preparation services, you must earn:

• At least 8 hours of CPE related to those services each year

This requirement is distinct from the Board-approved ethics requirement and applies only if you perform or authorize those services for clients or employers.

Carryover Hours

Virginia does not have a traditional carryover structure like some states. Instead, the rolling three-year reporting period means hours must always be earned within the most recent three calendar years. There is no formal “roll forward” or “carryover” from one cycle to the next outside of this framework.

Reporting & Documentation

You do not need to submit CPE documentation when you renew your Virginia CPA license. However, the Board may request evidence during a post-renewal audit or compliance review.

You must retain records for at least four calendar years preceding the current year to demonstrate compliance if audited.

New Licensees & Initial Reporting

If you become licensed in Virginia after passing the CPA Exam:

• No CPE is required during the calendar year you receive your first license

In subsequent years, minimum hours must be earned as outlined (20 hours per year with ethics) to satisfy the rolling three-year requirement and maintain compliance.

Nonresident CPAs & Reciprocity

If you hold a CPA license in another state and your principal place of business is not Virginia, the VBOA may accept compliance with your home state’s CPE requirements if they include a Virginia-approved ethics course or an ethics course accepted by your home state’s board. You must select the “CPE reciprocity” designation during the Board’s CPE audit process to qualify for this exemption.

Virginia CPA CPE Courses: What to Know

The VBOA accepts CPE obtained through a variety of educational formats, provided the licensee can demonstrate that the learning objectives were met. With the exception of the VBOA-approved ethics course, the Board does not require CPE from specific or pre-approved sponsors for other subject areas.

Licensees are responsible for:

• Ensuring courses meet the Board’s subject-area and quality expectations
  
• Properly classifying completed CPE (ethics, attest/compilation, technical, etc.)
  
• Retaining adequate records in case of compliance audit

Self-Study & Acceptable CPE Formats

Accepted formats include live programs, self-study, webinars, and other professional learning offerings as long as they satisfy the content requirements and learning outcomes. 

Documentation such as certificates of completion should include sponsor name, participant name, course name, date, and CPE hours earned.

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within the VBOA’s acceptable self-study framework when completed and reported according to Board requirements.

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice. CPAs remain responsible for:

• Determining which requirements apply to their license
  
• Properly classifying completed self-study CPE
  
• Maintaining documentation in case of audit

Virginia Board of Accountancy License Renewal

The Virginia Board of Accountancy (BOA) is the sole authority on Virginia CPA license renewal and CPE compliance. Renewal may involve certifying completion of CPE and providing documentation if selected for verification or audit.