CPE requirements for CPAs
Virginia CPA CPE Requirements
Checked against the NASBA Registry and the Virginia Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Virginia CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 2 hours of ethics every year, and the course must be Virginia-specific. 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
- 20 hrs
- Ethics
- 2 hrs
- every year · Virginia-specific
- Self-study
- No limit
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do Virginia CPAs need?
Virginia CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 over a three year rolling period.
NASBA Registry wording: 120 hours, with a minimum of 20 per year.
What is the Virginia ethics CPE requirement?
Virginia requires 2 hours of ethics every year. The course must be Virginia-specific, and the course must be approved by the Virginia board.
NASBA Registry wording: 2 hours of Virginia specific ethics per year. Providers offering ethics courses must register with the Board and/or have their content approved by the Board.
Does Virginia limit self-study CPE?
Virginia places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is Virginia CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: June 30 annually.
Grace period: To January 31 for the prior year.
Can Virginia CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Does Virginia require hours in particular subjects?
Subject-area requirements: 8 hours/year attest or compilation if releasing those reports.
NASBA Registry wording: 8 hours in Attest or Compilation Services per year for any licensee who releases or authorizes the release of reports on attest services, compilation services, or financial statement preparation services provided for persons or entities located in Virginia.
Are there other Virginia CPE limits?
- Exams: 60 hours maximum in a three year reporting period. The VBOA will award the CPE hours for the year in which the exam was passed and the certification was received. View all accepted certifications/exams/licensures.
- Instruction: 30 hours maximum in a three-year reporting period.
- Authored Published Material: 30 hours maximum in a three-year reporting period effective July 1, 2022.
What other Virginia CPE policies apply?
- Virginia accepts CPE credits for programs offered by National Registry sponsors.
- Exemption: A non-resident licensee may meet Virginia's CPE requirements by meeting the CPE requirements of his/her state of active license. The state of active license must have a CPE requirement including an ethics requirement to qualify.
- Grace Period: January 31 is the deadline for obtaining CPE for the previous calendar year.
Does Pacific CPE count toward Virginia CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Virginia accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
Virginia requires a board-approved ethics course. Pacific CPE does not currently offer one for Virginia; see the Virginia Board of Accountancy for its list of approved ethics providers. Pacific CPE courses still count toward the other 118 hours.
Sources
- NASBA Registry: Virginia CPE requirements · revised 7/28/2022
- Virginia Board of Accountancy: CPE requirements · the board's own page
- Virginia Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Virginia (revised 7/28/2022) and the Virginia Board of 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.