U.S. Virgin Islands

Virgin Islands Board of Public Accountancy
dlca.vi.gov/boardcertifications/steps/cparequirements/

150 semester hours of college education, including a baccalaureate or higher degree with an accounting concentration, required before Exam eligibility itself — not just for licensure (an outlier pattern; Washington State was mistakenly recorded as a comparable example in an earlier version of this file, but Washington has required only 120 hours to sit since April 2023 — see WA's own corrected record — so it is not actually a valid comparison). Confirm this sit-for-exam threshold directly with the Board given how unusual it is nationally.

At least 1 year of experience in public or non-public accounting, supervised by a licensed CPA, comprising no less than 2,000 hours performed over a 1-3 year period.

Candidates must pass a separate Virgin Islands Regulatory (Local) Examination in addition to the Uniform CPA Exam; even CPAs already licensed elsewhere seeking reciprocal VI licensure must sit this local exam. CARE did not confirm whether a distinct AICPA-style ethics exam/course is separately required for first-time licensure beyond this local exam.

No — this jurisdiction requires completing all licensure-level education before sitting for the Exam (an outlier; most states allow earlier entry).

The application is unusually document-heavy: applicants must submit three 2x2 photographs and five references, including at least two Virgin Islands residents and three practicing CPAs (one of whom must hold a VI license).

https://dlca.vi.gov/boardcertifications/steps/cparequirements/ — accessed 2026-09-30