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Agency Board of Accountancy (226)
Measure Name Percentage of Continuing Professional Education (CPE) compliance reviews completed within 21 calendar days of documentation receipt.
Measure Last Modified
06-17-2025 03:01 p.m.
Measure Last Published
06-17-2025 03:00 p.m.
Status
Active
Data Source and Calculation
On a monthly basis the VBOA randomly selects licensed CPAs in Virginia for a CPE compliance review. The VBOA will initiate the CPE compliance review once all required documentation has been received. Required documentation typically is submitted by the licensee on multiple dates. VBOA tracks all incoming CPE compliance review documentation from the time of selection to the time of system closeout. This measure is calculated by dividing the number of CPE compliance reviews completed within 21 calendar days from the last date of documentation receipt by the total number of CPE compliance reviews completed during the same period.
Enterprise Priorities and Strategies
Initiative Priority Strategy
Economy Business Climate and Economic Development Promote Virginia’s competitive business climate to maintain the designation as the best state for business.
Associated Service Areas
Service Area Code Service Area Name
56001 Accountant Regulation
Targets and Baselines
Name Date Result Note
Baseline None
Short Target 2025 None
Long Target 2027 None
Baseline None
Results
Year Q1 Q2 Q3 Q4 Note
2011 100.0 100.0 100.0 93.9
2012 98.0 97.0 70.0 100.0
2013 82.0 67.0 100.0 85.0 Due to an increase in the number of licensed CPAs in Virginia, the number of monthly CPE compliance reviews increases as well (based on a flat percentage). This increase in compliance reviews is beginning to affect the workload of existing staff and is causing a slight backlog in processing. In addition, the CPE Coordinator recently assumed CPE Consent Order processing which has occupied an enormous amount of her time. The 2013 General Assembly & Governor approved an additional position for the VBOA to handle CPE Compliance Reviews. This position was filled in the 2nd quarter of FY2014.
2014 98.0 100.0 100.0 95.0
2015 95.0 99.0 100.0 100.0
2016 100.0 100.0 100.0 100.0
2017 100.0 100.0 100.0 100.0
2018 100.0 100.0 100.0 100.0
2019 100.0 100.0 100.0 100.0 Due to the implementation of the new NASBA CPE Tracking System, the CPE tracker has was taken offline beginning March 4, 2019. Board staff and licensees could not access the system for CPE files, resulting in fewer audits performed in the months of February through May.
2020 100.0 100.0 100.0 100.0
2021 84.0 94.0 73.0 Measure was calculated based on CPE cases closed, not CPE audits completed
2022 39.0 Measure was calculated based on CPE cases closed, not CPE audits completed
2023 100.0 100.0 100.0 100.0 All CPE audits are completed within 21 days of receipt of documentation.
2024 100.0 100.0 100.0 100.0 All CPE audits are completed within 21 days of receipt of documentation.
2025 100.0 100.0 100.0 All CPE audits are completed within 21 days of receipt of documentation.
Measure ID 22656001.002.003
Measure Class Other Agency
Measure Type Outcome
Year Type State FY
Preferred Trend Stable
Frequency Quarterly
Statistical Unit Percentage
sp134 Performance Measure - 11-01-2025 13:27:21