Examination candidates must have a baccalaureate degree from an accredited college or university with a total of 150 semester hours in accounting and business subjects distributed as follows:

• 30 semester hours in accounting including financial or intermediate accounting, management/cost accounting, taxation, and auditing (These four courses must be upper level accounting, not introductory level courses); and

• 24 semester hours in business subjects, at the graduate or undergraduate level.

A valid Social Security Number;

A good moral character;

Education requirements must be met at the time of application.

Subject Areas

The subject areas and times allotted per subject are:

• Auditing and Attestation (AUD) – 4.5 hours

• Financial Accounting and Reporting (FAR) – 4.0 hours

• Regulation (REG) – 3.0 hours

• Business Environment and Concepts (BEC) – 2.5 hours

Candidates may take one or more sections of the exam during a "testing window". However, a candidate will only be allowed to take each section once during a "testing window". There are four "testing window" each year. The exam is not given during the last month of each window (dark) to allow for maintenance of the system. The testing windows are as follows:

• January – February (March dark)

• April – May (June dark)

• July – August (September dark)

• October – November (December dark)

Failed section (s) cannot be applied for within the same 3 month "testing window"

For more information, click here to visit the Virginia State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Virginia's Course Requirements