Requirements for Certified Public Accountant Licensure and Exam

Virgin Islands Board of Public Accountancy
Office of Boards and Commissions


The Board shall grant a certificate of "certified public accountant" to persons of good moral character who apply for a certificate and meet the education, experience, and examination requirements.

Purpose of Licensure:
To set standards of qualifications, education, training, and experience for persons engaged in Public Accounting. To promote high standards of professional performance for those persons working in Public Accountancy.

Period of Licensure:
All CPA individual permits, CPA firm permits, and CPA firm licenses are issued on an annual basis from July I to June 30 of each calendar year.

All individual applicants will have a period of 60 days (July1 to August 31) to submit the individual permit application before being considered delinquent. A delinquent fee of $25 per month up to a maximum of $600 per month will be charged after August 31. All individual CPA's that fail to renew a CPA individual permit after 24 months and or fail to notify the Board of their inactive status, will be placed in a deactivated status, and will have to apply for reinstatement.

All firm applicants will have a period of 60 days (July 1 to August 31) to submit the firm permit application before being considered delinquent. A delinquent fee of $100 per month up to a maximum of $2,400 per month will be charged after August 31. All CPA firms that fail to renew a CPA firm permit after 24 months and or fail to notify the Board of their firm closure, will be subject to a Board compliance hearing. A valid CPA Firm Permit is required to renew the CPA firm business license.

General Qualifications:
A CPA certificate shall be issued to any person who is of good moral character; meets the specified educational and experience requirements; passes the Uniform CPA Examination and passes the Virgin Islands Regulatory Examination.

Educational Requirement:
150 semester hours of college education, including a baccalaureate or higher degree conferred by an accredited college or university.

An individual establishing a principal place of business in the Territory shall be issued a reciprocal permit if they are the holder of a certificate issued by another state or territory provided that the following requirements are met:

  • Has successfully completed the Uniform CPA examination
  • Has successfully completed the Virgin Islands Regulatory Examination
  • Has satisfied the experience requirement
  • Has met the CPE requirement

Continuing Education
Applicants seeking renewal of their CPA permit shall complete no less than 120 hours of continuing professional education, including a minimum of four hours of ethics, during the three-year period preceding renewal. A minimum of 40 CPE hours shall be completed each calendar year effective January 1, 2022. Programs of learning shall meet the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by NASBA and AICPA.

Failure to satisfy continuing professional education requirements or failure to comply with the continued education requirement rules will be met with disciplinary action by the board. An application to reactivate a delinquent or inactive permit currently requires 120 total hours of continuing education to include 30 hours in accounting and auditing and eight (8) hours in ethics.

An applicant that believes they meet an extenuating circumstance such as unusual hardship or illness may complete the reinstatement application and submit to the board for review.

In response to an application to reinstate a permit, the Board may require additional continuing education hours.

Licensee Obligations:
Each licensee shall notify the board in writing within thirty (30) days of any change of address or, in case of individual permittee, change of employment.


Initial Application Requires:
Applicant must complete the Virgin Islands Board of Public Accountancy Application for the Uniform Exam and Regulatory Exam. In addition to the notarized application, the following is required:

  • A copy and notarized application;
  • Three (3) 2x2 photographs of applicant;
    List and submit letters for five (5) references:
    • - Two (2) of which must be residents of the Virgin Islands; and,
    • - Three (3) of which must be practicing Certified Public Accountants, one of which must be a licensed Virgin Islands CPA. Include copies of the current registrations for each practicing CPA used as a reference.
  • • A certified copy of applicant's college transcript mailed directly from the Institution (not required for an applicant applying for reciprocity)
  • A certified copy of CPA certificate from NASBA (or applicants applying for a Virgin Islands CPA certificate by reciprocity must request a certified copy of their CPA certificate be mailed directly to the Board.)
  • National Criminal Background Check;
  • State Board Verification of current license status (if applying by reciprocity)
  • Employment eligibility/verification

Applicant must meet the specified educational and experience requirements.

All candidates are required to sit an examination. The examination is comprised of the Uniform CPA Examination and a Local Regulatory Examination.

CPAs seeking licensure by reciprocity must sit the local CPA Examination.

To sit the Uniform Accountancy test visit NASBA's website at

The examination is administered at Prometric test center
The nearest test center is:
5253: West Indies - St. Thomas
2 John Brewers Bay
CELL Building Room 105
St. Thomas

Renewal of Individual CPA and Firm Permit:
In order to renew both a professional and/or a business license, the licensee must visit the National Association of State Board Accountancy (NASBA’s) website at and complete the renewal process.

The permit renewal window opens on May 1st of each renewal period. Applicants will be subject to a $25 per month late fee up to a maximum of $600.

All CPA firms must first successfully renew their business permit before renewing their business license. Each firm must have a Virgin Islands CPA as a partner of record.

Renewal of Business License:
Virgin Islands Code Chapter 27 Title 9 requires every person or association wishing to engage in any business, occupation, profession, or trade listed in section 302 of this chapter, as a condition precedent to engaging in any such business, occupation, profession, or trade, shall apply in writing to and obtain from the Commissioner of Licensing and Consumer Affairs (referred to as the "Commissioner" in the remainder of this chapter) a license to engage in or to conduct such business, occupation, profession or trade.

All CPA firms that issue attest or compilation reports shall be enrolled in a peer review program approved by the Board. Each firm with their renewal application shall provide the following:

  • Confirmation of whether the firm is or is not required to participate in a peer review program
  • Provide the name of the approved Sponsoring Organization peer review program in which the firm is enrolled, and the period covered by the firm
  • Provide a copy of the firms most recently accepted peer review report
  • Provide written notice to the Board before issuing a report if the firm previously reported that it is not subject to the peer review requirements

Only appropriately qualified CPA firms undergoing peer reviews shall be engaged in the offering and rendering of attest or compilation services. The Board may consider additional corrective actions including discipline against the reviewed firm and any individual permittees employed or contracted by the firm.

For good cause the Board may at its discretion, grant or renew applications for no more than one year pending completion of a peer review program and submission of required documents.

To renew a business license, the licensee must visit the Department of Licensing and Consumer Affairs' (DLCA) website,, and provide the following:

  • Apply at DLCAs’ website,, and register or login. Input or verify the required information, choose your payment option, and obtain a reference "control" number
  • Electronic Tax Approval from the V.I. Bureau of Internal Revenue.
  • Payment of required License fees -Certified Public Accountant $390.00
  • Certification of CPA permit and peer review from NASBA

An applicant that fails to notify the Board in writing to place his or her permit on inactive status and an application that fails to annually renew their permit, will be considered delinquent after two consecutive renewal windows, and must use the words "inactive" adjacent to their CPA title.

An applicant seeking reinstatement from a delinquent status must complete the application for reinstatement of a delinquent license, complete all continuing education requirements and pay all applicable fees.


Virgin Islands Board of Public Accountancy
Office of Boards and Commissions
Schedule of Licensing Window
CPA Firms and Individual CPA Permit Holders
May 1 June 30 September 1
Renewal Window Opens Expiration of all Permits Begins late fee penalty period

Required Fees:

  Non-Refundable Application Fee $150.00
  CPA Permit $135.00
  License Fee $390.00
  Local CPA Examination Fee $200.00

Uniform CPA Examination Fees:

  Auditing and Attestation $360.00
  Financial Accounting & Reporting $360.00
  Regulation $360.00
  Business Environment & Concepts  $360.00



Revised 01/2022 by the Office of Boards and Commissions