CPE requirements for CPAs
Virgin Islands CPA CPE Requirements
Checked against the NASBA Registry and the Virgin Islands Board of Public Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Virgin Islands CPAs must complete 120 hours over a rolling three-year period, with at least 40 hours in each year. The requirement includes 4 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on December 31, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 40 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Virgin Islands CPAs need?
Virgin Islands CPAs must complete 120 hours over a rolling three-year period, with at least 40 hours in each year.
Reporting period: Dates: 01/01-12/31 • Type: Triennial Rolling (three calendar years preceding the license expiration on 6/30).
NASBA Registry wording: 120 hours, with a minimum of 40 hours per year.
What is the Virgin Islands ethics CPE requirement?
Virgin Islands requires 4 hours of ethics every three years. A general ethics course qualifies.
NASBA Registry wording: Four (4) hours within the 120 hour requirement each three (3) calendar years preceding renewal.
Does Virgin Islands limit self-study CPE?
Virgin Islands places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is Virgin Islands CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: June 30 annually.
There is no grace period.
Can Virgin Islands CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
What other Virgin Islands CPE policies apply?
- Qualifying CPE must meet the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and the AICPA.
- Virgin Islands accepts CPE credits for programs offered by National Registry sponsors.
- The licensee’s state of residence must be other than the Virgin Islands.
- If the non-resident licensee has met the CPE requirements for their principal place of business for the most recently completed reporting period, they are considered Compliant in the Virgin Islands.
- If the licensee’s principal place of business does not have CPE requirements, then the licensee must meet the Virgin Islands CPE requirements.
Does Pacific CPE count toward Virgin Islands CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Virgin Islands accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies Virgin Islands's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: Virgin Islands CPE requirements · revised 6/1/2022
- Virgin Islands Board of Public Accountancy: CPE requirements · the board's own page
- Virgin Islands Board of Public Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Virgin Islands (revised 6/1/2022) and the Virgin Islands Board of Public Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.