Virginia CPA CPE Requirements 2026: 120 Hours in a Rolling Three Years
Virginia CPAs need 120 CPE hours over a rolling three years, 20 a year and 2 ethics hours annually. Here is how the rules work.
Virginia CPAs must complete 120 hours of continuing professional education (CPE) over a rolling three-calendar-year period, with a minimum of 20 hours in each year. Two hours every year must come from an ethics course approved by the Virginia Board of Accountancy. This guide sets out what the Board publishes on its CPE page and in regulation 18VAC5-22-90, how the rules change for newly licensed CPAs, and how to plan your hours so you are never short at renewal. It sits alongside our wider CPA CPE requirements guide, which compares the main states.
Virginia CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 120 hours over a rolling three-calendar-year period (January 1 to December 31) |
| Annual minimum | At least 20 hours each year |
| Ethics | 2 hours a year from a Virginia Board of Accountancy approved ethics course, counted inside the 120 |
| Attest and compilation work | 8 hours of related coursework in the three-year cycle if you provide attest, compilation or financial statement preparation services and release or authorize the release of reports; counted inside the 120 |
| Credit unit | 50 minutes of instruction equals one CPE hour |
| Late credit | CPE completed before January 31 of the following year may be applied to the previous calendar year |
How the rolling three-year period works
Virginia does not use a fixed block that starts and ends on set dates for every CPA. The Board looks at a rolling window of three calendar years, so at any renewal it checks that your latest three years add up to 120 hours and that you did at least 20 in every one of them. In practice that means a strong year does not excuse a weak one. Completing 70 hours in one year and 25 in each of the next two meets the 120 total, but a year with only 15 hours fails the annual floor even if the three-year sum is fine.
The simplest plan is to average 40 hours a year, which leaves a buffer against the annual minimum. If you prefer to bunch your learning, for example around a tax season conference, make sure each calendar year still reaches 20 hours before December 31 (or, using the Board's grace period, before January 31 of the next year).
Ethics in Virginia
The ethics requirement has a Virginia-specific twist. The Board asks for two hours of ethics each calendar year, and the course must be one the Board has approved for this purpose. A general ethics webinar from a national provider is not automatically enough. Before you book, check the course against the Board's list. Our overview of ethics CPE for CPAs explains how ethics credit differs from technical credit in most states, but in Virginia the Board's own approval is the test.
The attest and compilation requirement
If you provide attest services, compilation services or financial statement preparation services, and you release or authorize the release of reports on that work, the Board requires eight hours of related coursework in your three-year cycle. These hours are included in the 120, not added to them. Make sure the course content matches the work you actually do: an audit-focused course for an assurance partner, a SSARS-focused course for a compilation practice.
Newly licensed CPAs and reinstatement
Virginia phases the requirement in for new CPAs. The Board's published schedule is:
| Stage | Hours |
|---|---|
| Year the license is first issued | No CPE hours required |
| First calendar year after passing the exam | 40 hours |
| Second calendar year after passing | 80 hours |
| Third calendar year after passing and later | 120 hours |
| Reinstatement | 120 hours, including 2 ethics hours |
Ethics hours still apply as you move through these stages, starting with two hours from the year you apply. Regulation 18VAC5-22-90 sets the same 40, 80 and 120 pattern for people who passed the exam.
Sponsors, records and what to check
The Board does not require CPE to come from a particular sponsor, apart from the approved ethics course, and it encourages programs to follow the joint AICPA and NASBA Statement on Standards for CPE Programs. Many CPAs choose courses from sponsors on the NASBA registry because the certificate shows the sponsor, date, hours and field of study, which makes any later review simpler. Our explainer on what NASBA does covers the registry. Keep each certificate and a running log by calendar year so you can show 20 hours in every year, not only a three-year total.
This page does not state a renewal deadline, because the Board sets that per license and in a separate regulation. Check your own renewal date on the Board's website.
Frequently asked questions
How many CPE hours do Virginia CPAs need?
120 hours over a rolling three-calendar-year period, with at least 20 in each year, according to the Virginia Board of Accountancy.
Does Virginia require ethics CPE?
Yes. Two hours each calendar year from a Board-approved ethics course, counted within the 120.
Can I use CPE finished in January for the previous year?
The Board says CPE completed before January 31 of the following year may be applied to the previous calendar year's requirement.
How is CPE different from CPD?
CPE is the US term for continuing professional education. Our guide to CPE versus CPD explains the overlap.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Looking at other states? See Texas California New York Florida Illinois.
Source: Virginia Board of Accountancy CPE page (boa.virginia.gov/cpe) and regulation 18VAC5-22-90, checked October 2026. Rules change, so confirm with the Board before you rely on them for a renewal.
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