Virginia CPA CPE Requirements (2026): Credits, Ethics, Renewal & Courses
Virginia CPE regulations require licensed CPAs to complete continuing professional education (CPE) on an ongoing basis to maintain an active license. These Virginia CPA CPE requirements help ensure professionals stay current on accounting standards, auditing guidance, ethics, taxation, technology, and other developments affecting the profession.
Virginia follows a unique rolling three-year reporting period rather than a fixed renewal cycle. One of the most common mistakes Virginia CPAs make is focusing on the 120-hour requirement while overlooking the state's annual minimums and required Virginia Board-approved ethics course.
Whether you're confirming VA CPE requirements, preparing for Virginia CPA license renewal, or looking for approved courses, here's everything you need to know.
[View Other State CPE Requirements]
[Visit Virginia Board of Accountancy]
Quick Facts: Virginia CPA CPE Requirements (2026)
- Reporting cycle: Rolling 3-year period
- Total requirement: 120 CPE hours every 3 years
- Annual minimum: 20 CPE hours per calendar year
- Ethics requirement: 2 hours of VBOA-approved ethics annually
- Reporting period: Rolling calendar-year basis
- License renewal deadline: June 30 annually
- Carryover: Not permitted
- Additional requirement: 8 hours annually for CPAs who perform attest, compilation, or financial statement preparation services
Virginia's combination of annual ethics, annual minimums, and a rolling three-year reporting period makes it one of the more nuanced CPE jurisdictions.
Virginia CPE Credit Requirements
To maintain an active Virginia CPA license, you must complete:
- 120 CPE hours during a rolling three-calendar-year period
- At least 20 CPE hours each calendar year
- 2 hours of VBOA-approved ethics each year
For CPAs who release or authorize reports involving attest, compilation, or financial statement preparation services, additional subject-specific requirements apply.
Build Your Virginia CPE Plan
Need to complete your Virginia CPA CPE hours? Explore courses designed to satisfy Virginia requirements while helping you stay current in accounting, auditing, taxation, ethics, and emerging industry topics.
[View Live Webinars]
[Explore Self-Study Courses]
Required Subject Areas for Virginia CPAs
Virginia requires 2 hours of Virginia Board-approved ethics annually. Additional requirements may apply:
- 8 hours annually related to attest, compilation, or financial statement preparation services if you perform those services
The remaining hours may be earned in approved professional subjects such as:
- Accounting
- Auditing
- Taxation
- Finance
- Business law
- Information technology
- Advisory services
- Specialized knowledge and applications
Virginia accepts a broad range of professional development topics provided they contribute to professional competence.
Virginia CPA Reporting Period & Renewal Deadlines
Virginia uses a rolling three-calendar-year reporting period rather than a fixed triennial cycle. Key requirements include:
- 120 hours during the most recent three calendar years
- Minimum of 20 hours completed each calendar year
- 2 hours of VBOA-approved ethics annually
- Annual license renewal by June 30
Because compliance is measured on a rolling basis, CPAs should track CPE every year rather than thinking in terms of fixed reporting cycles.
Virginia Carryover Rules
Virginia does not permit carryover of excess CPE credits.
- Excess hours cannot be applied to future years
- Annual minimum requirements must still be met
- Ethics requirements must be completed each year
- Compliance is evaluated based on the rolling three-year period
Completing extra hours this year will not reduce future requirements.
What Most CPAs Get Wrong in Virginia
Many Virginia CPAs misunderstand how the rolling reporting period works. Common compliance mistakes include:
- Assuming the 120-hour requirement is tied to license renewal dates
- Missing the annual 20-hour minimum requirement
- Forgetting the VBOA-approved ethics course requirement
- Overlooking the 8-hour attest-related requirement when applicable
- Assuming excess credits can be carried forward
The annual minimum requirement is frequently cited as a source of compliance issues among CPAs.
Example Timeline: Virginia CPA Compliance
- 2026: Complete 40 hours, including 2 hours of VBOA-approved ethics
- 2027: Complete at least 20 hours, including ethics
- 2028: Complete enough credits to maintain 120 hours across the rolling three-year period
- Each June 30: Renew your CPA license
- Each year: Ensure annual minimums and ethics requirements are satisfied
This approach helps maintain compliance with Virginia's rolling reporting structure.
Accepted CPE Formats in Virginia
Virginia accepts a wide range of qualifying CPE formats, including:
- Live in-person seminars
- Live webinars and webcasts
- Self-study courses
- University and college coursework
- Professional conferences
- Teaching and presentations (subject to limits)
- Published articles and authorship activities (subject to limits)
Most professionally relevant educational activities qualify if they meet Virginia Board requirements.
Best Strategy to Meet Virginia Requirements
Many Virginia CPAs find success by:
- Completing approximately 40 hours annually
- Taking the required ethics course early each year
- Tracking compliance on a rolling three-year basis
- Completing attest-related training throughout the year if applicable
- Maintaining organized documentation in case of audit
A consistent annual approach makes Virginia compliance significantly easier to manage.
Recommended CPE for Virginia CPAs
If you're planning your Virginia CPA renewal, consider:
- Virginia Ethics CPE
- Accounting & Auditing updates
- Federal tax developments
- AI and technology for accountants
- Financial reporting and compliance courses
Quick start:
[Virginia Ethics CPE Course]
[Ethics for CPAs]
[Ethics for Corporate Accountants]
Why Choose CPE Inc. for Virginia CPE?
CPE Inc. helps Virginia CPAs stay compliant with:
- Courses aligned to Virginia requirements
- Flexible live and self-study formats
- VBOA ethics coverage
- Technical and regulatory subject matter
- Expert-led instruction
Whether you're planning ahead or completing credits before renewal, we make compliance easier.
FAQs – Virginia CPA CPE Requirements
How many CPE hours are required for Virginia CPAs?
Virginia CPAs must complete 120 CPE hours during a rolling three-year period, with a minimum of 20 hours each year.
Is ethics required for Virginia CPAs?
Yes. Virginia requires 2 hours of VBOA-approved ethics CPE annually.
Can I carry over excess CPE hours?
No. Virginia does not allow carryover of excess CPE credits.
What is Virginia's reporting cycle?
Virginia uses a rolling three-calendar-year reporting period rather than a fixed reporting cycle.
Are there additional requirements for attest professionals?
Yes. CPAs who release or authorize attest, compilation, or financial statement preparation reports must complete 8 related CPE hours annually.
Can self-study courses count toward Virginia CPE?
Yes. Virginia accepts qualifying self-study courses that meet Board requirements.
When is Virginia CPA license renewal due?
Virginia CPA licenses must be renewed annually by June 30.
What is the most commonly overlooked Virginia requirement?
Many CPAs overlook the annual minimum of 20 hours or misunderstand how the rolling three-year reporting period works.
Complete Your Virginia CPE with Confidence
Meeting Virginia CPA CPE requirements doesn't have to be complicated. Find the courses that fit your schedule, satisfy ethics requirements, and help you stay compliant year after year.
[Register for the Virginia Ethics CPE Course]
[Subscribe Now]