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VA HB228

Bill

Status

Introduced

1/8/2026

Primary Sponsor

Joseph McNamara

Click for details

Origin

House of Delegates

2026 Regular Regular Session

AI Summary

  • Creates two new CPA license statuses—"CPA, Inactive" and "CPA, Emeritus"—for licensees who no longer provide services to the public or employers
  • Requires at least 5 years of active CPA licensure to qualify for Inactive status
  • Requires at least 15 years of active or inactive licensure and age 60, or at least 30 years of licensure, to qualify for Emeritus status
  • Clarifies that "using the CPA title in Virginia" applies only when done "for the express purpose of providing such professional services"
  • Directs the Board of Accountancy to promulgate implementing regulations within 280 days and develop guidelines for how licensees should reference their CPA credentials in biographical information

Legislative Description

Accountancy, Board of; licensing requirements, inactive and emeritus status.

Last Action

Incorporated by General Laws (HB870-Carroll) (Voice Vote)

2/3/2026

Committee Referrals

General Laws: Professions/Occupations and Administrative Process1/23/2026
General Laws1/8/2026

Full Bill Text

No bill text available