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

The definition of 'Professional services' was slightly reworded to change 'standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3' to 'standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3' (adding a space before the section symbol) to ensure consistency with other definitions in the text.

The definition of 'Providing services to the public' was similarly adjusted to add a space before the section symbol in the citation of § 54.1-4413.3.

The definition of 'Professional services' was modified to include a space before the section symbol in the citation of § 54.1-4413.3.

The header was updated to include '2026 SESSION' and 'ENROLLED', indicating the bill has passed all legislative stages and is now official law.

Minor formatting changes were made to section headers and the introductory clause to align with the standard format for enrolled acts.

The definition of 'Using the CPA title in Virginia' was modified to remove the specific intent requirement and the phrase 'express purpose,' broadening the criteria for what constitutes unauthorized use of the title.

A new section was added establishing specific criteria for 'Inactive' and 'Emeritus' license statuses, requiring a minimum of five years of active licensure for inactive status and 15 years plus age 60, or 30 years, for emeritus status.

New provisions were added stating that holding a license from another state is sufficient to use the CPA title in Virginia, provided the person complies with practice privilege laws.

The Board was granted authority to refuse a license only if the person is unfit or unsuited, with an explicit exemption stating that a criminal conviction alone cannot be the sole reason for refusal.

New deadlines were added requiring the Board to publish guidance on historical references to former licensees by September 30, 2026.