Certified public accountant; educational requirements to qualify for CPA licensure.

Added Enrolled session headers, page numbers, and formatting consistent with final legislative text; removed House-specific metadata like amendment dates and committee referrals.

Updated CPA licensure requirements to allow master's degree holders to substitute one year of experience for two years, effective January 1, 2026.

Added requirements for CPA firms to have at least 51% ownership by licensed CPAs or eligible employee stock ownership plans.

Added authority for the Board to discipline unlicensed individuals who use the CPA title in Virginia, including those practicing under out-of-state licenses.

Clarified that CPAs holding licenses from other states can practice in Virginia without a Virginia license if they meet substantial equivalency requirements and their principal place of business is outside Virginia.

Updated definitions to include modern standard-setting authorities and clarify what constitutes 'substantially equivalent' education requirements.

Extended the statute of limitations for filing complaints against CPAs from three years to five years for certain violations.