Virginia Expands the CPA Pathway

Virginia is changing the way future certified public accountants (CPA) can become licensed, and the update is a meaningful one for students, accounting graduates, firms, and employers across the Commonwealth. On Jan. 1, 2026, CPA candidates in Virginia will have more flexibility in how they combine education, exam completion, and professional experience on the path to licensure.

At the center of the update is a new alternative to the traditional 150-credit-hour model. Candidates will still need to pass the CPA Exam, earn at least a bachelor’s degree, complete the required accounting concentration or equivalent coursework, and gain qualifying experience. Virginia’s updated rules give candidates multiple ways to meet the experience and education requirements instead of relying on one standard route.

What Changed in Virginia’s CPA Licensure Pathway?

Historically, CPA candidates often planned around the 150-hour education requirement: a bachelor’s degree plus roughly 30 additional credit hours before licensure. Under Virginia’s updated pathway, the state removed the total semester credit hour requirements historically tied to a bachelor’s or master’s degree and instead created three licensure pathways that balance education and experience differently.

In practical terms, that means a candidate with a bachelor’s degree and the required accounting coursework may be able to move forward without earning an additional 30 college credits, provided they meet the longer experience requirement. For many future CPAs, this could reduce cost, shorten the academic timeline, and make the profession feel more accessible.

The Three CPA Licensure Pathways in Virginia

• Master’s degree pathway: A master’s degree in accounting or a related qualifying field, plus one year of qualifying experience and successful completion of the CPA Exam.
• 150-hour pathway: A bachelor’s degree plus additional education equivalent to the traditional 150-credit route, plus one year of qualifying experience and successful completion of the CPA Exam.
• 120-hour pathway: A bachelor’s degree with the required accounting concentration or equivalent coursework, plus two years of qualifying experience and successful completion of the CPA Exam.

The key takeaway is simple: Virginia is not lowering the professional standard for becoming a CPA. Candidates still need education, exam success, and experience. The change gives candidates more choice in how they meet those requirements.

Why Virginia Updated the CPA Pathway

The update comes as the accounting profession continues to focus on the CPA talent pipeline. Industry groups, firms, and educators have raised concerns that the cost and time associated with an additional 30 credit hours can discourage promising students from pursuing CPA licensure. By allowing some candidates to substitute additional work experience for extra classroom hours, Virginia is aiming to keep the path rigorous while making it more realistic for a broader group of future accountants.

The Virginia Society of CPAs supported the legislation as part of a broader effort to strengthen the profession’s pipeline and give candidates more flexibility. The change also aligns with a national conversation about whether the traditional 150-hour model is the best fit for every aspiring CPA.

What This Means for Accounting Students

For students, the new Virginia CPA pathway creates a more personalized decision. Some candidates may still choose the 150-hour or master’s degree route if it fits their academic goals, financial situation, or career timeline. Others may prefer to enter the workforce sooner, gain two years of hands-on experience, and build their CPA journey through practical work.

This flexibility may be especially helpful for students concerned about tuition costs, delayed earnings, or uncertainty about whether graduate school is necessary for their career goals. It also gives universities, firms, and advisors a clearer opportunity to help students compare pathways early—ideally before finalizing course schedules or post-graduation plans.

What This Means for Accounting Firms and Employers

For employers, Virginia’s updated CPA pathway could help expand the pool of licensure-track candidates. Firms may be able to recruit students who previously hesitated because of the 150-hour requirement, and they may need to strengthen mentoring, supervision, and experience-verification processes for candidates choosing the 120-hour route.

The change also creates a timely communications opportunity. Recruiting teams can update internship materials, campus talking points, career pages, and onboarding resources to explain the new options clearly. The firms that make the pathway easy to understand may have an advantage with students who are comparing accounting careers against finance, analytics, consulting, and other business fields.