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Bill

HB 228

Accountancy, Board of; licensing requirements, inactive and emeritus status.

2026 Regular Session Introduced by Joe McNamara

HB 228 creates inactive and emeritus licensure statuses for Virginia CPAs, allowing practitioners to reduce regulatory compliance costs while maintaining credentials outside active practice.

Incorporated by General Laws (HB870-Carroll) (Voice Vote)
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Bill Summary · HB 228

Legislative bill overview

HB 228 modifies Virginia's Board of Accountancy licensing requirements to establish new pathways for inactive and emeritus status designations for certified public accountants (CPAs). The bill streamlines the process for licensed accountants to transition to these alternative statuses rather than maintaining full active licensure, potentially reducing regulatory burden and licensing fees.

Why is this important

This affects thousands of Virginia CPAs who may be semi-retired, transitioning careers, or taking extended breaks from practice. The change could reduce costs for these professionals while clarifying their regulatory standing, though it may also affect how the Board monitors practitioners and maintains the quality of the accountancy profession.

Potential points of contention

  • Professional competency concerns: Critics may worry that emeritus/inactive statuses allow practitioners to return to active work without current continuing education or skill verification, potentially exposing clients to outdated expertise.
  • Board revenue impact: Reduced licensing fees from practitioners in inactive/emeritus status could decrease the Board's funding for regulatory oversight and consumer protection programs.
  • Definition and enforcement ambiguity: The bill's specific requirements for these statuses—including whether inactive licensees can perform limited work or serve as supervisors—may create compliance confusion without clear implementation guidelines.

Compiled from official sources — confirm details with the bill’s official record.

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