Virginia CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
120 hrs / rolling 3 years
Annual minimum
20 hours/year
Ethics requirement
2 hrs VBOA-approved ethics every year
Issued by
Virginia Board of Accountancy (VBOA)
Virginia is deceptively demanding. The headline is 120 hours over a rolling three-year period, but the part people miss is the ethics course: it is required every single year, not once per cycle - and the license renews annually on June 30 even though the hours are measured over three years.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Virginia license actually requires, in plain English.
The base requirement: 120 hours over a rolling three years
The Virginia Board of Accountancy (VBOA) requires 120 hours of CPE over a rolling three-calendar-year period - defined as the three calendar years prior to the current one - with a minimum of 20 hours every year. Because the window rolls, there is no clean reset; the Board always looks back across your most recent three years.
The annual ethics course and attest hours
- A 2-hour VBOA-approved ethics course is required every year - this is the requirement most CPAs underestimate, because it recurs annually rather than once per cycle.
- The ethics course must be Virginia-specific (VBOA-approved), or approved by your home-state board under reciprocity if you practice from outside Virginia.
- CPAs who release or authorize the release of attest, compilation, or financial statement preparation reports for Virginia entities must complete 8 hours of related coursework.
- Retain your CPE documentation for the four calendar years preceding the current year, since the VBOA audits licensees.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
Virginia CPA licenses renew annually by June 30, while CPE is measured over the rolling three-calendar-year window. In practice that means two clocks: an annual license-renewal and ethics clock, and a three-year hours total. Keeping both visible is the only reliable way to avoid a surprise shortfall.
How CredTally keeps this on autopilot
- Track the rolling three-year 120-hour total and the 20-hour annual minimum side by side, plus a dedicated bucket for the 2-hour ethics course that recurs every year.
- Store every completion certificate with its course in a private vault, so a VBOA audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your June 30 renewal.
- Hold CPA licenses in more than one state? Each gets its own card, deadline, and progress tracking on a single dashboard.
Frequently asked questions
How many CPE hours does Virginia require?
120 hours over a rolling three-calendar-year period, with a minimum of 20 hours each year.
How often is the ethics course required in Virginia?
Every year. Virginia requires a 2-hour VBOA-approved ethics course annually, which is why it is so commonly missed.
When does my Virginia license renew?
Annually, by June 30, even though CPE hours are counted over a rolling three-year window.
Do I need extra hours for attest work?
Yes. CPAs who release reports on attest, compilation, or financial statement preparation services for Virginia entities must complete 8 hours of related coursework.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
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