Public Accountants

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 44 of the Code of Virginia, titled “Public Accountants.” It is part of Subtitle VI “Professions Regulated by Other Entities”, which is part of Title 54.1 “Professions and Occupations”. It contains 34 laws.

It’s comprised of the following 34 sections.

§ 54.1-4400	Definitions
§ 54.1-4401	Applicability of chapter
§ 54.1-4402	Board; membership; qualifications; powers and duties
§ 54.1-4403	General powers and duties of the Board
§ 54.1-4404	Board to employ Executive Director; legal counsel
§ 54.1-4405	Board of Accountancy Fund; receipts; disbursements
§ 54.1-4405.1	Board of Accountancy Trust Account; creation; expenditures; excess moneys
§ 54.1-4406	Powers and duties of the Executive Director
§ 54.1-4407	Enforcement of laws by the Executive Director or investigators; authority of investigators appointed by the Executive Director
§ 54.1-4408	Subpoenas
§ 54.1-4409	Repealed
§ 54.1-4409.1	Licensing requirements for persons
§ 54.1-4409.2	How a person may obtain a Virginia license
§ 54.1-4410	Repealed
§ 54.1-4411	Practice privilege provisions for persons who hold the license of another state
§ 54.1-4412	Repealed
§ 54.1-4412.1	Licensing requirements for firms
§ 54.1-4413	Repealed
§ 54.1-4413.2	Issuance, renewal, and reinstatement of licenses and lifting the suspension of privileges
§ 54.1-4413.3	Standards of conduct and practice
§ 54.1-4413.4	Penalties
§ 54.1-4413.5	Confidential consent agreements
§ 54.1-4414	Prohibited acts
§ 54.1-4415	Exemptions from unlawful acts
§ 54.1-4416	Board's powers with respect to hearings under this chapter
§ 54.1-4417	Repealed
§ 54.1-4418	Recovery of cost after grant of formal fact-finding
§ 54.1-4419	Repealed
§ 54.1-4420	Repealed
§ 54.1-4421	Biennial report
§ 54.1-4422	Expired
§ 54.1-4423	Use of consultants in investigations
§ 54.1-4424	Certain information not to be made public
§ 54.1-4425	Time for filing complaints against CPAs or CPA firms