장 403 (2017 의회법) 장 44 의 제목 변경 54.1 의 버지니아주 법전

Legislation amends provisions governing the regulation of certified public accountants (CPAs) by the Board of Accountancy, including (i) clarifying that CPAs are subject to the continuing professional education requirements without regard to whether they use the CPA title when providing services to the public, (ii) prohibiting a CPA from practicing under an expired license, (iii) requiring that employment experience reported on a license application be verified by a licensed CPA; and (iv) updating definitions. The bill extends from three to five years the time for filing a complaint against an out-of-state CPA or CPA firm. The bill also requires a CPA firm to enroll in a peer review program only if the firm provides services that fall within the scope of a peer review program. Under current law, all CPA firms are required to enroll in a peer review program regardless of the type of services provided.

18 vac 5 - 22 : 회계사 시험 규정