Title 54.1, Title 54.1. Professions and Occupations

Except as otherwise provided in § 54.1-4305, any licensed itinerant merchant who violates any provision of this chapter shall be guilty of a Class 4 misdemeanor.

As used in this chapter, unless the context requires a different meaning: "Accredited institution" means a degree-granting institution of higher education accredited either by (i) one of the regional accrediting organizations, including the Middle States Association of Colleges a…

A. This chapter shall not be construed to prevent any person who is not licensed from: 1. Using the description "accountant" or "bookkeeper"; 2. Stating that he practices accounting or bookkeeping; 3. Performing services involving the use of accounting skills; 4. Rendering tax se…

A. The Board of Accountancy established under the former § 54.1-2000 and previously operating in the Department of Professional and Occupational Regulation is hereby continued and reestablished as an independent board in the executive branch of state government. B. The Board shal…

The Board shall have the power and duty to: 1. Establish the qualifications of applicants for licensure, provided that all qualifications shall be necessary to ensure competence and integrity. 2. Examine, or cause to be examined, the qualifications of each applicant for licensure…

A. The Board shall employ an Executive Director who shall serve at the pleasure of the Board. The Executive Director shall direct the affairs of the Board; keep records of all proceedings, transactions, communications, and official acts of the Board; be custodian of all records o…

A. The Board of Accountancy Fund (the Fund) is established as a special fund in the state treasury. All fees collected as provided in this chapter and regulations promulgated by the Board, shall be paid into the state treasury immediately upon collection and credited to the Fund.…

A. There is hereby created in the state treasury a special nonreverting fund (except as set forth in subsection B), to be known as the Board of Accountancy Trust Account (the Trust Account). The purpose of the Trust Account is to provide a supplemental source of funds to the Boar…

Within the parameters of policies and guidelines established by the Board, the Executive Director shall have the power and duty to: 1. Employ personnel and assistance necessary for the operation of the Board and the purposes of this chapter; 2. Make and enter into all contracts a…

A. The Executive Director or investigators appointed by him shall: 1. Be sworn to enforce the statutes and regulations pertaining to the Board; 2. Have the authority to investigate violations of the statutes and regulations that the Executive Director is required to enforce; 3. H…

In addition to the authority granted in § 2.2-4022 to issue subpoenas and the right to issue subpoenas granted the Board, the Executive Director or a designated subordinate shall have the right to make an ex parte application to the circuit court for the city or county where evid…

A. A person shall be licensed in order to use the CPA title in Virginia. 1. The person shall hold a Virginia license if he provides services to the public and the principal place of business in which he provides those services is in Virginia. 2. Other persons shall not be require…

A. A person who has not held the license of any state may obtain a Virginia license under this subsection. 1. To be considered for a Virginia license, the person seeking licensure shall: a. Provide documentation that he has obtained from one or more accredited institutions at lea…

A. A person who (i) holds a license in good standing issued by another state, territory of the United States, or the District of Columbia and (ii) has passed the CPA examination shall be granted practice privilege to provide services to the public in the Commonwealth without noti…

A. Only a licensed firm can provide attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia. However, this shall not affect the privilege of a person who is not licensed to include a statement on financial stat…

A. A Virginia license shall provide its holder with the privilege to use the CPA title in Virginia or provide attest services, compilation services, and financial statement preparation services to persons and entities located in Virginia. B. A license granted pursuant to the prov…

Persons using the CPA title in Virginia and firms providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia shall conform to the following standards of conduct and practice. 1. Exercise sensitive profes…

A. Penalties the Board may impose consist of: 1. Revoking a Virginia license or the privilege of using the CPA title in Virginia or providing attest services, compilation services, or financial statement preparation services to persons or entities located in Virginia; 2. Suspendi…

A. The Board may enter into a confidential consent agreement with a person or firm in lieu of disciplinary action. B. A confidential consent agreement: 1. Shall be entered into only in cases involving minor violations of the provisions of this chapter or regulations promulgated b…

Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of § 54.1-4412.…

The unlawful acts listed in § 54.1-4414 shall not apply to a person or entity holding a certification, designation, degree, or license granted in a foreign country entitling the holder to engage in the practice of public accounting or its equivalent in the country, provided that:…

The Board may, in hearings arising under this chapter, determine the place in Virginia where the hearings shall be held; subpoena witnesses; take depositions of witnesses in the manner provided for in civil actions in courts of record; pay the witnesses fees and mileage and other…

After a formal fact-finding under § 2.2-4020 in which a penalty is imposed to fine, or to suspend, revoke or refuse to reinstate or lift the suspension of a Virginia license, the Board may assess the holder or former holder of the license the cost of conducting the fact-finding w…

The Board shall submit a biennial report to the Governor and General Assembly on or before November 1 of each even-numbered year. The biennial report shall contain, at a minimum, the following information: (i) a description of the Board's activities, (ii) a report on the Board's …

A. The Board may develop a roster of consultants and may contract with consultants to assist the Board in investigating and evaluating violations of the provisions of this chapter and regulations promulgated by the Board and to provide expert testimony as necessary in any subsequ…

Tax returns, financial statements, and other financial information that is not generally available to the public through regulatory disclosure or otherwise, subdivision 3 of § 54.1-108 notwithstanding, provided to the Board by a complainant or as a result of an investigation of a…

A. Except as otherwise provided in subsections B and C, any complaint against the holder of a Virginia license for any violation of statutes or regulations pertaining to the Board or any of the programs that may be in another title of the Code for which the Board has enforcement …

A. As used in this section, "licensed" and "marijuana establishment" have the same meanings as provided in § 4.1-600. B. A CPA, CPA firm, or officer, director, or employee of a CPA or CPA firm that provides accounting services to a licensed marijuana establishment shall not be he…