If you hold a Virginia CPA license, you need 120 hours of CPE over a rolling three-calendar-year period, at least 20 hours every year, and a VBOA-approved ethics course of at least 2 hours every year. You have until January 31 to finish the previous year’s CPE.
Below is every rule that matters, with a link to the source behind it.
Virginia CPE at a glance
| Requirement | Rule |
|---|---|
| Total CPE | 120 hours per rolling three-calendar-year period |
| Annual minimum | 20 hours per calendar year |
| Ethics | VBOA-approved course of at least 2 hours, every year |
| Attest, compilation or preparation work | 8 hours a year in those services |
| Nano-learning | Accepted, 0.2 CPE per 10-minute program, no cap |
| Deadline | December 31, with a grace period to January 31 |
| Records | Keep for the four calendar years before the current one |
| Regulator | Virginia Board of Accountancy (VBOA) |
How the Virginia CPE cycle works
Virginia uses a rolling three-calendar-year period:
- 120 hours over the last three calendar years.
- At least 20 hours in each calendar year, including your ethics course.
Because the window rolls, each year’s check looks back at the most recent three calendar years.
You have until January 31 to complete the previous calendar year’s requirement.
The Virginia ethics requirement
Every year you need a VBOA-approved ethics course of at least 2 hours, and it must include the VBOA Segment, Virginia-specific content defined by board policy. It counts toward your 20-hour annual minimum. Inactive licensees, and anyone the board has granted an exemption, don’t need it.
Attest, compilation and preparation work
If you release or authorize the release of reports on attest, compilation or financial statement preparation services during a calendar year, you need at least 8 hours of CPE related to those services in that same year. These count toward your annual 20.
Nano-learning in Virginia
The VBOA accepts nano-learning: tutorials of no less than 10 minutes delivered through electronic media, with certificates required. A 10-minute nano program certificate shows 0.2 CPE. Virginia’s guidelines don’t cap nano-learning.
How much of your Virginia CPE can be nano-learning?
Everything except your annual VBOA-approved ethics course: up to 114 of your 120 hours over three years. The arithmetic:
- Per year: the 20-hour minimum, less 2 hours of ethics, is 18 hours, or 90 ten-minute lessons, roughly two a week.
- Per three years: 114 hours is 570 lessons.
If you do attest, compilation or preparation work, 8 of each year’s hours need to relate to those services.
How EverydayCPE fits: each EverydayCPE lesson is a 10-minute nano-learning program worth 0.2 CPE. EverydayCPE is registered with NASBA as a sponsor on the National Registry of CPE Sponsors (sponsor #169364). Your certificates are stored for you in case of an audit. EverydayCPE doesn’t offer the VBOA-approved ethics course.
Records and CPE reviews
- Keep CPE documentation for the four calendar years before the current year.
- The VBOA doesn’t accept receipts, registration confirmations, canceled checks, outlines, slide decks or sign-in sheets as documentation. You need proper certificates.
- If a CPE compliance review finds a violation, the board can take enforcement action.
Virginia CPE FAQ
How many CPE hours do I need in Virginia?
120 hours over a rolling three calendar years, at least 20 each year, including a 2-hour VBOA-approved ethics course every year.
Does Virginia accept nano-learning?
Yes. A 10-minute nano program earns 0.2 CPE, and there’s no cap.
When is Virginia CPE due?
December 31 for each calendar year, with a grace period to January 31.
How long do I keep CPE records in Virginia?
For the four calendar years before the current year.
Sources
- Virginia Board of Accountancy: CPE Guidelines: hours, ethics, nano-learning, records
- 18VAC5-22-90: Continuing professional education requirements
Last verified: October 17, 2026 · This page summarizes the rules for convenience. Always confirm with the Virginia Board of Accountancy before you renew.