Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 18. Professional and Occupational Licensing |
Agency 5. Board of Accountancy |
Chapter 22. Board of Accountancy Regulations |
Section 130. Owners of firms who are not licensees
Latest version.
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To comply with subdivision D 2 of § 54.1-4412.1 of the Code of Virginia, owners of a firm who are not licensees must be persons who, based on the facts and circumstances, participate in the firm's activities on a regular, continuous, and substantial basis.
Historical Notes
Derived from Volume 26, Issue 24, eff. September 16, 2010.