Section 100. Experience

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Prior to applying for a license, a person must have been employed in academia, a firm, government, or industry in any capacity involving the substantial use of accounting, financial, tax, or other skills that are relevant, as determined by the board, to providing services to the public using the CPA title or to an employer using the CPA title for a period that is the full-time equivalent of one year. Whether other skills are relevant shall be determined by the board on a case-by-case basis. Self-employment does not meet the definition of experience in § 54.1-4400 of the Code of Virginia.

Historical Notes

Derived from Volume 26, Issue 24, eff. September 16, 2010.

Statutory Authority

§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.

                    
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