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Virginia CPA CPE Requirements: How Many Hours, By When

How much continuing professional education a Virginia CPA actually needs — sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.

Verified 2026-09-12
CPE Hour Requirement
120 hours every 3 years
  • 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
  • 2 ethics hours, required once every year (counts toward the total above, not an add-on).
Source of record 18VAC5-22-90 read the rule →

120 hours over the 3-calendar-year period ending with the current year, minimum 20 hours each calendar year in that period, including a VBOA-approved ethics course of at least 2 hours EVERY year (not once per 3-year cycle like several other states) -- confirmed directly against the codified text, worth flagging since the annual-ethics pattern is easy to misread as a one-time-per-cycle requirement.