U.S. Virgin Islands CPA Requirements

California State Requirements & Education Options

General Requirement

Applicant must have attained the age of 18 years.

Applicant must be of good moral character.

Applicant must be a citizen or must have duly declared his/her intention of
becoming a citizen, of the United States.

Applicant must be a resident of, or employed in, or have a place of business in,
the U.S. Virgin Islands.

Education/Experience Requirement

Effective May 16, 2015: The application pathway with a high
school diploma has been terminated. Between May 16, 2015, and May 16,
2020, the applicable application pathways are as follows:

A baccalaureate degree or its equivalent, including at least 120 semester hours
of education conferred by a college or university acceptable to the Board, with
an accounting concentration or equivalent as determined by Board rule to be
appropriate and one (1) year of acceptable experience; or

Graduation from a college or university recognized by the Board, but if the
applicant has not completed the hours of study and subjects specified in Board’s
regulation, the applicant must have been engaged in the practice of public
accounting or in the employ of a public accountant or certified public
accountant, for three (3) years preceding the date of application, or employed
by the Government of the Virgin Islands or by the federal government as an
auditor, or as an internal revenue agent, or in a position of supervisory
responsibility over auditors or internal revenue agents for at least three (3)
years preceding the date of application.

Effective May 16, 2020: The only available pathway for
licensure will be to obtain a baccalaureate degree and 150 semester hours of
education and one (1) year of acceptable experience.