Educator s Symposium Henrico, Virginia June 3, 2011
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1 Virginia Society of CPAs Educator s Symposium Henrico, Virginia June 3, 2011 Virginia Board of Accountancy (VBOA) New Accountancy Regulations Accountancy Statutes Chapter 44 ( et seq.) of Title 54.1, Code of Virginia. Comprehensively revised effective July 1, Accountancy Regulations To conform with the 2007 revisions of the accountancy statutes, the regulations were replaced with new regulations, effective September 16, The new regulations are in Chapter 22 of Agency 5, Title 18 of the Virginia Administrative Code (18VAC5-22). 2 Changes to the Regulations Made compliance easier and provided flexibility; Reduced the regulations from 26 pages to 9 pages; Conformed the language of the regulations to the revised accountancy statutes; Clarified guidance in prior regulations carried forward; Eliminated outdated wording and inconsistencies; Eliminated definitions. All definitions are contained in one place in the accountancy statutes; and Did not change fees. 3 1
2 Providing Services While Using the CPA Title, 18VAC A person must have a license to use the CPA title. Holding a Virginia license constitutes using the CPA title in Virginia. If a person uses the CPA title, the public has the expectation that the CPA has a valid license. Passing the CPA examination without obtaining a license does not allow a person to use the CPA title. To do so is considered unlicensed activity and subject to enforcement actions (including monetary penalties) by the Board. Persons using the CPA title in Virginia must comply with the standards of conduct and practice prescribed by , Code of Virginia. 4 Required Education, 18VAC New regulation makes permanent the temporary regulation that was effective May 14, Taking the CPA examination requires obtaining from an accredited institution or the National College: o At least 120 semester hours of education; o A baccalaureate or higher degree; and o An accounting concentration or equivalent (specific courses required). Licensure requires 150 semester hours of education. 5 Continuing Professional Education (CPE), 18VAC Required CPE remains at 120 over 3-year rolling period; CPE earned from preparing and making presentations is a maximum of 30 hours for each 3 calendar-year period; There is no limit to amount of CPE earned through writing material that is relevant, formally reviewed and published (with specific requirements); An hour of CPE is generally accepted to consist of 50 minutes; and Beginning 2011, new Regulation 18VAC requires persons who release or authorize the release of reports on attest services or compilation services to obtain at least 8 hours annually of attest services or compilation services-related CPE. This does not increase the total number of hours of CPE required. 6 2
3 Communication Between the Board and Licensees, 18VAC Each individual or firm must respond to the Board s request for information within 30 calendar-days. Licensees must notify the VBOA in writing within 30 calendardays of any change in name or postal/ addresses. The VBOA transmits renewal notices electronically unless an individual or firm is unable to communicate electronically. However, the Code of Virginia places the responsibility for renewal on the licensee and that responsibility is not affected by whether or not the licensee receives a license renewal notice. 7 New VBOA Website 2 phases: Phase I was launched April 11, Phase I Appearance, content and ease of use. What our users have said: Appearance - clean, refined, stunning and professional; Content - informative, easily accessible, and organized; Ease of use - navigation is easy, user-friendly, How Do I boxes add value; Highlights the VBOA mission to protect the public ; and It s the best website among other state accountancy board websites. Beginning Phase II Database, login and application processes. 8 Home Page of 9 3
4 Education Handbook Education requirements to take the CPA Exam as a Virginia candidate and for licensure as a CPA in Virginia, including information on: Accounting concentration or equivalent; Sample Accounting and Business courses; Accredited and non-accredited institutions; International education; Official transcripts from educational institution(s); and Education Self-Evaluation Worksheet. 10 Education Liaisons Who are they? Accounting or business professors in Virginia colleges and universities. What does an Education Liaison do? Primary point of contact to disseminate information from the Board to accounting students and faculty. What kind of information? An example is the announcement in April of the launch of the new VBOA website and presentation of the Education Handbook. How many people are we talking about? 37 representatives from 29 colleges and universities (out of 32 total in Virginia). What s the next step? Contact Community Colleges with accounting or business departments to enlist representatives. 11 Educator List Another contact list of educators in Virginia colleges and universities; Educators who wish to be copied on information from the Board pertaining to accounting students; and If you are an educator and you want to be in the know circle of Virginia CPA examination, licensing, and CPE, sign up today! 12 4
5 VBOA Organizational Chart Tyrone E. Dickerson CPA Chairman Wade A. Jewell Executive Director Chantal K. Scifres Deputy Director Mary T. Charity Licensing & Examination Manager Lisa J. Carson Communications & Training Director Dreana L. Gilliam Board Administrator & CPE/Peer Review Coordinator Jean Grant Enforcement & Procurement Manager Valeria S. Ribeiro-Quimpo Licensing & Examination Coordinator Patti B. Hambright Licensing & Examination Coordinator Krystal D. Hambright Executive Assistant 13 Current Projects Include social media in our VBOA communication strategy by incorporating Facebook, LinkedIn, and Twitter; Further overhaul of the VBOA website with Phase II (database applications); VBOA e-newsletter for Licensees providing news and alerts, disciplinary actions, and listing of new Virginia licensees; and Customer Service Survey is coming in 2011/ VBOA Contact Information 9960 Mayland Drive, Suite 402, Henrico, Virginia (804) (office) (894) (fax) ( ) (website) Office hours are 8:15 AM to 5:00 PM, Monday through Friday, with the exception of state holidays. 15 5
6 Questions & Answers 16 6
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