reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 90 - REQUIREMENTS WHICH MUST BE MET BY LIBRARIES SERVING A POPULATION OF LESS THAN 5,000 IN ORDER TO RECEIVE STATE GRANTS-IN-AID › Section 17VAC15-90-20 - Qualifications

Current through Register Vol. 40, No. 24, July 15, 2024
In order to qualify for state grants-in-aid, all libraries
				  shall meet the following requirements:
1. Be organized under the appropriate section
				of the Code of Virginia.
2. Submit
				to the State Library Board:
Charter, resolutions, or other legal papers under which they
				  are organized.
A copy of the by-laws of the board of trustees, a list of
				  trustees, revised as changes occur.
A five-year plan, adopted by the governing body of the
				  library (trustees, or equivalent) for the development of library service in the
				  area (areas) served. In order to receive continuing grants, any revisions in
				  this plan must be submitted annually.
A written statement of policy covering such items as:
				  service, personnel, and maintenance of book collections and other
				  materials.
Statistical and financial reports including statements of
				  progress of the plan as requested.
3. All libraries shall meet the following
				minimum requirements:
Give at least 20 hours of public service per week.
Provide adequate staff, with at least one paid employee
				  working 20 hours a week while library is open.
Have a collection of currently useful books of at least 5,000
				  volumes.
Provide a minimum of 1,750 square feet of space.
Be located on a site which is conveniently situated for
				  service to the greatest number of people in the area.
Add at least 200 currently useful books per year.
Expend annually at least $3,000 per year in local funds, 2/3
				  of which must be from taxation or endowment. Local operating expenditures for
				  any library, or library system, shall not fall below that of the previous year.
				  The amount of any undesignated balance at the end of the fiscal year which
				  exceeds 10% of the library's total budget will be subtracted from the grant
				  which is based on that year's expenditures.
Provide an author, subject and title catalog.
Provide a telephone.
It is strongly recommended that libraries in this category
				  look toward joining larger units of service in order to meet recommended state
				  standards.
Statutory Authority
§§ 42.1-8 and 42.1-52 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 90 - REQUIREMENTS WHICH MUST BE MET BY LIBRARIES SERVING A POPULATION OF LESS THAN 5,000 IN ORDER TO RECEIVE STATE GRANTS-IN-AID › Form - FORMS (17VAC15-90)

Current through Register Vol. 40, No. 24, July 15, 2024
Application For State Aid Grant (eff. 1/93).
Trustees as of July 1, 1994.
Certified Statement of Budgeted Local Operating Income and
				  Expenditures.
Certified Financial Statement (eff. 7/94).
Virginia Public Library Annual Report Form (eff.
				  7/22/94).
Contract between Virginia State Library Board and Board of
				  Trustees accepting supervisory service (eff. 3/8/94).
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 100 - CERTIFICATION OF LIBRARIANS › Section 17VAC15-100-10 - Issuing authority, individuals covered and exempt from regulations

Current through Register Vol. 40, No. 24, July 15, 2024
Professional Librarian's Certificates shall be issued by the
				  State Library Board to any individual who has met the educational requirements
				  for certification as set forth in this chapter. Librarians employed by the
				  State Law Library or law libraries of counties or cities, libraries of colleges
				  and universities, libraries of institutions, and school libraries are
				  exempt.
Statutory Authority
§§ 42.1-8 and 42.1-15.1 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 100 - CERTIFICATION OF LIBRARIANS › Part II - Certification Process › Section 17VAC15-100-20 - Certification by endorsement

Current through Register Vol. 40, No. 24, July 15, 2024
A certificate shall be issued to an applicant who holds a
					 current, valid certificate granted by another jurisdiction, providing that the
					 standards for granting this certificate are comparable to those required for
					 certification in the Commonwealth.
Statutory Authority
§§ 42.1-8 and 42.1-15.1 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 100 - CERTIFICATION OF LIBRARIANS › Part II - Certification Process › Section 17VAC15-100-30 - Certification by education

Current through Register Vol. 40, No. 24, July 15, 2024
A certificate shall be issued to an applicant who has
					 earned a master's degree from a school of library or information science that
					 had a program accredited by the American Library Association at the time the
					 degree was awarded. A certificate shall be issued to an applicant who has
					 earned a doctoral degree in library or information science from an accredited
					 institution.
Statutory Authority
§§ 42.1-8 and 42.1-15.1 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 100 - CERTIFICATION OF LIBRARIANS › Part II - Certification Process › Section 17VAC15-100-40 - Provisional certification

Current through Register Vol. 40, No. 24, July 15, 2024
A provisional letter of certification shall be issued to
					 an applicant who has satisfactorily completed the required credits for a
					 master's degree from a school of library and information science accredited by
					 the American Library Association. The provisional letter of certification
					 grants the applicant a one-year period to submit proof of the receipt of an MLS
					 degree.
Statutory Authority
§§ 42.1-8 and 42.1-15.1 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 100 - CERTIFICATION OF LIBRARIANS › Part II - Certification Process › Section 17VAC15-100-50 - Certification fee

Current through Register Vol. 40, No. 24, July 15, 2024
All applications shall be made on forms to be secured from
					 the Human Resource Officer of the Virginia State Library and Archives. The fee
					 required by this article shall be submitted with the application.
The fee for permanent certification, established by the
					 State Library Board, shall be $50.
A provisional letter of certification shall be $50. If
					 proof of the MLS degree is submitted within a one-year period, no additional
					 fees will be assessed for permanent certification.
The fee for a duplicate certificate shall be
					 $10.
Statutory Authority
§§ 42.1-8 and 42.1-15.1 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 110 - REQUIREMENTS WHICH MUST BE MET IN ORDER TO RECEIVE GRANTS-IN-AID › Section 17VAC15-110-10 - Requirements

Current through Register Vol. 40, No. 24, July 15, 2024
In order to qualify for grants-in-aid, all libraries serving
				  more than 5,000 persons must meet the following requirements by July 1,
				  1992:
1. Be organized under the
				appropriate section of the Code of Virginia. Not more than one library in a
				county or regional library system or a municipal governmental unit may receive
				a grant.
2. Submit to the State
				Library Board:
a. Charter, resolution, or
				other legal papers under which they are organized;
b. A copy of the by-laws of the board of
				trustees, a list of trustees, revised as changes occur;
c. A five-year plan, adopted by the governing
				body of the library service in the area (areas) served. In order to receive
				continuing grants, this plan must be updated annually;
d. A written statement of policy covering
				such items as: service, personnel, and maintenance of book collections and
				other materials;
e. Statistical and
				financial reports including audits and statements of progress of the plan as
				requested;
f. A copy of the budget
				for the expenditure of local funds, not including anticipated state and federal
				funds. This must be submitted annually.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 110 - REQUIREMENTS WHICH MUST BE MET IN ORDER TO RECEIVE GRANTS-IN-AID › Form - FORMS (17VAC15-110)

Current through Register Vol. 40, No. 24, July 15, 2024
Application For State Aid Grant (eff. 1/93).
Certified Financial Statement (eff. 7/94).
Trustees as of July 1, 1994.
Certified Statement of Budgeted Local Operating Income and
				  Expenditures.
Virginia Public Library Annual Report Form (eff.
				  7/22/94).
Contract between Virginia State Library Board and Board of
				  Trustees Accepting Supervisory Service (eff. 3/8/94).
Plan to Attain Compliance with 50% Median
				  Requirements.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 120 - REGULATIONS GOVERNING THE DESTRUCTION OF PUBLIC RECORDS CONTAINING SOCIAL SECURITY NUMBERS › Section 17VAC15-120-10 - Definitions

Current through Register Vol. 40, No. 24, July 15, 2024
The following words and terms when used in this chapter shall
				  have the following meanings unless the context clearly indicates
				  otherwise:
"Backup tapes" means a copy of all or portions of software or
				  data files on a system kept on storage media, such as tape or disk, or on a
				  separate system so that the files can be restored if the original data is
				  deleted or damaged and that are overwritten on a regular basis.
"Custodian" means the individual or organization having
				  possession of and responsibility for the care and control of records.
"Electronic record" means records created , stored or
				  accessed by electronic means, including but not limited to computer files and
				  optically scanned files on tapes, disks, CD-ROMs or internal memory.
"Overwritten" means replacing previously stored data on a
				  drive or disk with a predetermined pattern of meaningless information that
				  renders the data unrecoverable.
"Pulped" means a technique of macerating paper documents by
				  soaking them in water and grinding them into pulp.
"Retention period" means the required time period and
				  disposition action indicated in a Library of Virginia-approved records
				  retention and disposition schedule.
"Shredding" means destroying paper records by mechanical
				  cutting. Cross-cut shredders cut in two directions, 90 degrees from the
				  other.
Statutory Authority
§§ 42.1-8 and 42.1-82 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 120 - REGULATIONS GOVERNING THE DESTRUCTION OF PUBLIC RECORDS CONTAINING SOCIAL SECURITY NUMBERS › Section 17VAC15-120-20 - Purpose; applicability

Current through Register Vol. 40, No. 24, July 15, 2024
The regulation establishes requirements that public records,
				  regardless of media, that contain social security numbers must be shredded,
				  pulped, incinerated, made electronically inaccessible or erased so as to make
				  the social security numbers unreadable or undecipherable by any means. These
				  regulations apply only to those records whose retention periods have
				  expired.
Statutory Authority
§§ 42.1-8 and 42.1-82 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 120 - REGULATIONS GOVERNING THE DESTRUCTION OF PUBLIC RECORDS CONTAINING SOCIAL SECURITY NUMBERS › Section 17VAC15-120-30 - Procedures

Current through Register Vol. 40, No. 24, July 15, 2024
A. Paper records.
				Paper records shall be shredded, pulped or incinerated. If paper records are
				destroyed within an office or agency, records shall be shredded by a mechanical
				cross-cut shredder that reduces paper to a size no wider than 3/8 inches. The
				custodian of the records must prepare a certificate of destruction that lists
				what records have been destroyed, who destroyed the documents, and the date of
				destruction.
If the shredding is done off site, by another agency or
				  department, or by a contractor, locked bins are required to protect the records
				  prior to shredding. Contractors doing the shredding must be bonded. The agency
				  contracting for the shredding retains responsibility for protecting the social
				  security numbers on the records until destruction. A representative of the
				  contracting agency shall witness the destruction.
B. Electronic records. Agencies must
				establish procedures and processes to destroy social security numbers in public
				records that have reached the end of their retention period in electronic
				format and stored on information or recordkeeping systems. Agencies may
				maintain or destroy the physical media.
1.
				Files stored on a computer must not only be deleted but also overwritten using
				software that overwrites the files with meaningless data to totally obliterate
				the original data and to prevent the information from being
				reconstructed.
2. Back-up tapes
				must be overwritten to totally obliterate the original data.
3. If an agency plans to maintain the floppy
				disks, tapes or other magnetic storage devices, other than hard drives, with
				data containing social security numbers, the media must be:
a. Overwritten using software that overwrites
				the files with meaningless data to totally obliterate the original data;
				or
b. Exposed to a powerful
				magnetic field to disrupt the information. If a magnetic field is used, the
				data must be reviewed to ensure that the social security numbers are not
				retrievable.
4. CD-ROMs
				must be incinerated or physically broken, into several pieces, to be rendered
				unusable.
5. When disposing of
				computers that contain social security numbers, hard drives must be overwritten
				and inspected to insure no social security numbers remain. If data remains, the
				hard drive must be removed and disposed of separately by drilling to prevent it
				from being used again.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part I - Purpose and Definitions › Section 18VAC5-11-10 - Purpose

Current through Register Vol. 40, No. 24, July 15, 2024
The purpose of this chapter is to promote public
					 involvement in the development, amendment or repeal of the regulations of the
					 Board of Accountancy. This chapter does not apply to regulations, guidelines,
					 or other documents exempted or excluded from the provisions of the
					 Administrative Process Act (§ 2.2-4000 et seq. of the Code of
					 Virginia).
Statutory Authority
§§ 2.2-4007.02 and 54.1-4403 of the Code of
						Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 18VAC5-11-30 - Notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall
				  maintain a list of persons who have requested to be notified of regulatory
				  actions being pursued by the agency.
B. Any person may request to be placed on a
				  notification list by registering as a public user on the Town Hall or by making
				  a request to the agency. Any person who requests to be placed on a notification
				  list shall elect to be notified either by electronic means or through a postal
				  carrier.
C. The agency may maintain
				  additional lists for persons who have requested to be informed of specific
				  regulatory issues, proposals, or actions.
D. When electronic mail is returned as
				  undeliverable on multiple occasions at least 24 hours apart, that person may be
				  deleted from the list. A single undeliverable message is insufficient cause to
				  delete the person from the list.
E.
				  When mail delivered by a postal carrier is returned as undeliverable on
				  multiple occasions, that person may be deleted from the list.
F. The agency may periodically request those
				  persons on the notification list to indicate their desire to either continue to
				  be notified electronically, receive documents through a postal carrier, or be
				  deleted from the list.
Statutory Authority
§§ 2.2-4007.02 and 54.1-4403 of the Code of
						Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 18VAC5-11-40 - Information to be sent to persons on the notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A. To persons
				  electing to receive electronic notification or notification through a postal
				  carrier as described in
				  18VAC5-11-30, the agency shall
				  send the following information:
1. A notice
				  of intended regulatory action (NOIRA).
2. A notice of the comment period on a
				  proposed, a reproposed, or a fast-track regulation and hyperlinks to, or
				  instructions on how to obtain, a copy of the regulation and any supporting
				  documents.
3. A notice soliciting
				  comment on a final regulation when the regulatory process has been extended
				  pursuant to § 2.2-4007.06 or 2.2-4013C of the Code of Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-50 - Public comment

Current through Register Vol. 40, No. 24, July 15, 2024
A. In
				  considering any nonemergency, nonexempt regulatory action, the agency shall
				  afford interested persons an opportunity to submit data, views, and arguments,
				  either orally or in writing, to the agency. Such opportunity to comment shall
				  include an online public comment forum on the Town Hall.
1. To any requesting person, the agency shall
				  provide copies of the statement of basis, purpose, substance, and issues; the
				  economic impact analysis of the proposed or fast-track regulatory action; and
				  the agency's response to public comments received.
2. The agency may begin crafting a regulatory
				  action prior to or during any opportunities it provides to the public to submit
				  comments.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-60 - Petition for rulemaking

Current through Register Vol. 40, No. 24, July 15, 2024
A. As
				  provided in § 2.2-4007 of the Code of Virginia, any person may petition
				  the agency to consider a regulatory action.
B. A petition shall include but is not
				  limited to the following information:
1. The
				  petitioner's name and contact information;
2. The substance and purpose of the
				  rulemaking that is requested, including reference to any applicable Virginia
				  Administrative Code sections; and
3. Reference to the legal authority of the
				  agency to take the action requested.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-70 - Appointment of regulatory advisory panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a regulatory
				  advisory panel (RAP) to provide professional specialization or technical
				  assistance when the agency determines that such expertise is necessary to
				  address a specific regulatory issue or action or when individuals indicate an
				  interest in working with the agency on a specific regulatory issue or
				  action.
B. Any person may request
				  the appointment of a RAP and request to participate in its activities. The
				  agency shall determine when a RAP shall be appointed and the composition of the
				  RAP.
C. A RAP may be dissolved by
				  the agency if:
1. The proposed text of the
				  regulation is posted on the Town Hall, published in the Virginia Register, or
				  such other time as the agency determines is appropriate; or
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-80 - Appointment of negotiated rulemaking panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a negotiated
				  rulemaking panel (NRP) if a regulatory action is expected to be
				  controversial.
B. An NRP that has
				  been appointed by the agency may be dissolved by the agency when:
1. There is no longer controversy associated
				  with the development of the regulation;
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act; or
3. The agency
				  determines that resolution of a controversy is unlikely.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-90 - Meetings

Current through Register Vol. 40, No. 24, July 15, 2024
Notice of any open meeting, including meetings of a RAP or
					 NRP, shall be posted on the Virginia Regulatory Town Hall and Commonwealth
					 Calendar at least seven working days prior to the date of the meeting. The
					 exception to this requirement is any meeting held in accordance with §
					 2.2-3707D of the Code of Virginia allowing for contemporaneous notice to be
					 provided to participants and the public.
Statutory Authority
§§ 2.2-4007.02 and 54.1-4403 of the Code of
						Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-100 - Public hearings on regulations

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall indicate in its notice of
				  intended regulatory action whether it plans to hold a public hearing following
				  the publication of the proposed stage of the regulatory action.
B. The agency may conduct one or more public
				  hearings during the comment period following the publication of a proposed
				  regulatory action.
C. An agency is
				  required to hold a public hearing following the publication of the proposed
				  regulatory action when:
1. The agency's basic
				  law requires the agency to hold a public hearing;
2. The Governor directs the agency to hold a
				  public hearing; or
3. The agency
				  receives requests for a public hearing from at least 25 persons during the
				  public comment period following the publication of the notice of intended
				  regulatory action.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 18VAC5-11-110 - Periodic review of regulations

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall conduct a periodic review
				  of its regulations consistent with:
1. An
				  executive order issued by the Governor pursuant to § 2.2-4017 of the
				  Administrative Process Act to receive comment on all existing regulations as to
				  their effectiveness, efficiency, necessity, clarity, and cost of compliance;
				  and
2. The requirements in §
				  2.2-4007.1 of the Administrative Process Act regarding regulatory flexibility
				  for small businesses.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-10 - Definitions

Current through Register Vol. 40, No. 24, July 15, 2024
The definitions in § 54.1-4400 of the Code of Virginia
				  apply to these regulations.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-20 - Fees

Current through Register Vol. 40, No. 24, July 15, 2024
A. The board shall
				charge the following fees for services it provides:
Processing an initial application to take one or
								more sections of the CPA examination
$120
Processing additional applications to take one or
								more sections of the CPA examination
$20
Processing an application for issuance of a
								Virginia license to a person
$75
Processing an application for issuance of a
								Virginia license to a firm
$100
Processing an application for the timely renewal of
								a person's Virginia license except as provided in subsection B of
								18VAC5-22-180
$60
Processing an application for the timely renewal of
								a firm's Virginia license except as provided in subsection B of
								18VAC5-22-180
$75
Additional fee for processing an application for
								the renewal of a person's Virginia license that is not timely
$100
Additional fee for processing an application for
								the renewal of a firm's Virginia license that is not timely
$100
Processing an application for reinstatement of a
								person's Virginia license
$350
Processing an application for reinstatement of a
								firm's Virginia license
$500
Processing an application for lifting the
								suspension of the privilege of using the CPA title in Virginia
$350
Processing an application for lifting the
								suspension of the privilege of providing attest services, compilation services,
								or financial statement preparation services for persons or entities located in
								Virginia
$500
Providing or obtaining information about a person's
								grades on sections of the CPA examination
$25
Processing requests for verification that a person
								or firm holds a Virginia license:
1. Online request
$25
2. Manual request
$50
Providing an additional CPA wall certificate
$25
Additional fee for not responding within 30
								calendar days to any request for information by the board under subsection A of
								18VAC5-22-170
$100
Additional fee for not using the online payment
								option for any service provided by the board
$25
B.
				All fees for services the board provides are due when the service is requested
				and are nonrefundable.
Statutory Authority: §
											54.1-4402
					 and
					 54.1-4403
					 of the Code of Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-30 - Determining whether persons or entities to whom communications are made, or for whom services are provided, are located in Virginia

Current through Register Vol. 40, No. 24, July 15, 2024
For the purpose of complying with Chapter 44 (§
				  54.1-4400 et seq.) of Title 54.1 of the Code of Virginia for communication to
				  persons or entities located in Virginia or providing services for persons or
				  entities located in Virginia, persons are considered to be located in Virginia
				  if their primary residence for federal income tax reporting is located in
				  Virginia, and entities are considered to be located in Virginia if they conduct
				  any activities in Virginia.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-40 - Determining whether a person who holds a Virginia license is providing services to the public using the CPA title or to an employer using the CPA title

Current through Register Vol. 40, No. 24, July 15, 2024
For the purpose of determining whether a person who holds a
				  Virginia license is providing services to the public or to an employer , those
				  terms are to be defined in accordance with §
									54.1-4400 of the Code
				  of Virginia.
Statutory Authority: §§
											54.1-4402
					 and
					 54.1-4403
					 of the Code of Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-50 - Determining whether the principal place of business of a person or of a firm is in Virginia

Current through Register Vol. 40, No. 24, July 15, 2024
Complying with subdivision A 1 of §
									54.1-4409.1, subsection B of
				  §
									54.1-4411, or subsection B of
				  §
									54.1-4412.1 of the Code of
				  Virginia requires the person or firm to use reasonable judgment in determining
				  whether Virginia is the principal place of business in which:
1. The person provides services to the
				public; or
2. The firm provides
				attest services or compilation services.
The determination shall be reasonable considering the facts
				  and circumstances and can be based on quantitative or qualitative assessments.
				  The determination shall be reconsidered for changes in facts and circumstances
				  that are not temporary.
Statutory Authority: §§
											54.1-4402 and
					 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-60 - Determining whether a college or university is an accredited institution

Current through Register Vol. 40, No. 24, July 15, 2024
A. For the purpose
				of complying with subdivision A 1 a of §
									54.1-4409.2 of the Code of
				Virginia, a college or university that is not accredited by one of the six
				major regional accrediting organizations listed in the definition of accredited
				institution in §
									54.1-4400 of the Code of
				Virginia or their successors shall be considered an accredited institution if
				it is accredited by an accrediting organization recognized by the Council on
				Higher Education Accreditation (CHEA) or its successor. Publication of the name
				of the accrediting organization by CHEA or its successor shall be sufficient
				notification that the accrediting organization is recognized by CHEA or its
				successor.
B. The board shall
				determine whether accrediting organizations that are neither one of the major
				regional accrediting organizations or their successors nor an accrediting
				organization recognized by CHEA or its successor are substantially equivalent
				to the accreditation process recognized by the board. The board will be
				responsible for setting requirements and maintaining records of those
				organizations deemed eligible by the board.
Statutory Authority: §§
											54.1-4402 and
					 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-70 - Education

Current through Register Vol. 40, No. 24, July 15, 2024
A. In order for a
				person to take the CPA examination through Virginia, the person must have
				obtained from one or more accredited institutions at least 120 semester hours
				of education, a baccalaureate or higher degree, and an accounting concentration
				or equivalent prior to taking any part of the CPA examination.
B. For the purpose of complying with
				subsection A of this section and with subdivision A 1 a of §
									54.1-4409.2 of the Code of
				Virginia, obtaining an accounting concentration or equivalent requires
				obtaining at a minimum:
1. 24 semester hours
				of accounting courses that must include courses in auditing, financial
				accounting, accounting information systems, and taxation; and
2. 24 semester hours of business courses, no
				more than six semester hours of which could be considered accounting courses.
No more than three semester hours of introductory or
				  foundational accounting courses can be considered in determining whether a
				  person has obtained the 48 minimum number of semester hours required for an
				  accounting concentration or equivalent. A person who has passed the CPA
				  examination in a state other than Virginia and who has met the educational
				  requirements of that state will be deemed to have obtained an accounting
				  concentration or equivalent if the requirements of that state are substantially
				  equivalent as defined in §
											54.1-4411 of the Code of
				  Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-80 - Examination

Current through Register Vol. 40, No. 24, July 15, 2024
A. In order to
				comply with subdivision A 1 b of §
									54.1-4409.2 of the Code of
				Virginia:
1. Each section of the CPA
				examination must be passed by attaining a uniform passing grade established
				through a psychometrically acceptable standard-setting procedure approved by
				the board.
2. Persons may take
				sections of the CPA examination in any order.
a. Subject to subdivision 2 b of this
				subsection, a person who fails a section of the CPA examination may not retake
				that section until the next quarter of the calendar year unless otherwise
				prescribed by the board.
b. The
				board may decide to eliminate the current restriction outlined in subdivision 2
				a of this subsection and allow a person to retake sections of the CPA
				examination as soon as the person's grade for any previous attempt of that same
				section has been released.
3. When a person first passes a section of
				the CPA examination, the person has 30 months to pass the remaining sections.
				If the remaining sections are not passed within the 30-month period, the person
				loses credit for the first section passed, and a new 30-month period starts
				with the next section passed. Depending on the facts and circumstances, the
				board may grant additional time to pass the remaining sections provided that
				the waiver or deferral is in the public interest.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-90 - Continuing professional education

Current through Register Vol. 40, No. 24, July 15, 2024
A. If during the current calendar year a
				person holds a Virginia license and has not been granted an exemption by the
				board pursuant to subsection C of this section, he shall have obtained at least
				120 hours of continuing professional education during the three-calendar-year
				period ending with the current calendar year. For each of the calendar years in
				that period, he shall have obtained at least 20 hours of continuing
				professional education, including an ethics course of at least two hours.
1. If the person also holds the license of
				another state and Virginia is not his principal place of business , the ethics
				course taken to comply with this subsection either shall conform with the
				requirements prescribed by the board or shall be an ethics course acceptable to
				the board of accountancy of another state in which the person holds a
				license.
2. Otherwise, the ethics
				course shall conform to the requirements prescribed by the board.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-100 - Experience

Current through Register Vol. 40, No. 24, July 15, 2024
Prior to applying for a license, a person must have been
				  employed in academia, a firm, government, or industry in any capacity involving
				  the substantial use of accounting, financial, tax, or other skills that are
				  relevant, as determined by the board, to providing services to the public or to
				  or on behalf of an employer for a period that is the full-time equivalent of
				  one year. Whether other skills are relevant shall be determined by the board on
				  a case-by-case basis. Self-employment does not meet the definition of
				  experience in §
									54.1-4400 of the Code of
				  Virginia.
Statutory Authority: §§
											54.1-4402 and
					 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-110 - Demonstrating that a person's education, CPA examination, and experience are substantially equivalent to the requirements for obtaining a Virginia license

Current through Register Vol. 40, No. 24, July 15, 2024
Subdivision A 2 of § 54.1-4411 of the Code of Virginia
				  does not require the person to notify the board that the person's education,
				  CPA examination, and experience are substantially equivalent to the
				  requirements for obtaining a Virginia license.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-120 - Supervision of firm personnel

Current through Register Vol. 40, No. 24, July 15, 2024
To comply with subdivision C 2 of § 54.1-4412.1 of the
				  Code of Virginia, a person's work must be planned, supervised, and reviewed by
				  a person who either (i) holds a Virginia license or (ii) holds the license of
				  another state and complies with the substantial equivalency provisions of
				  § 54.1-4411 of the Code of Virginia.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-130 - Owners of firms who are not licensees

Current through Register Vol. 40, No. 24, July 15, 2024
To comply with subdivision D 2 of § 54.1-4412.1 of the
				  Code of Virginia, owners of a firm who are not licensees must be persons who,
				  based on the facts and circumstances, participate in the firm's activities on a
				  regular, continuous, and substantial basis.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-140 - Persons who release or authorize the release of reports

Current through Register Vol. 40, No. 24, July 15, 2024
A. To comply with
				subdivision D 4 of §
									54.1-4412.1
				of the Code of Virginia, a person who releases or authorizes the release of
				reports on attest services, compilation services, or financial statement
				preparation services provided for persons or entities located in Virginia shall
				annually obtain a minimum of eight hours of continuing professional education
				related to attest services, compilation services, or financial statement
				preparation services. The hours obtained to meet this requirement shall be
				considered in determining whether the person has complied with the requirements
				of 18VAC5-22-90.
B. Firms providing
				attest services, compilation services, or financial statement preparation
				services shall establish policies and procedures to provide the firm with
				reasonable assurance that persons who release or authorize the release of
				reports on attest services, compilation services, or financial statement
				preparation services possess the kinds of competencies that are appropriate
				given the facts and circumstances. These policies and procedures shall address
				the required technical proficiency, familiarity with the industry and the
				person or entity, skills that indicate sound professional judgment, and other
				competencies necessary under the circumstances.
Statutory Authority: §§
											54.1-4402
					 and
					 54.1-4403
					 of the Code of Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-150 - Monitoring program and peer review

Current through Register Vol. 40, No. 24, July 15, 2024
In order to comply with subdivision D 6 of § 54.1-4412.1
				  of the Code of Virginia, a firm shall comply with all components of the
				  monitoring program in which it is enrolled, except that, depending on the facts
				  and circumstances, the board may waive the requirement for a peer review or
				  grant additional time for complying with the requirement.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-160 - Confidential consent agreements

Current through Register Vol. 40, No. 24, July 15, 2024
To determine whether to enter into a confidential consent
				  agreement under subsection A of § 54.1-4413.5 of the Code of Virginia, the
				  board shall consider a violation minor if the board believes that the violation
				  was not intentional misconduct, was not the result of gross negligence, and did
				  not have a significant financial impact on persons or entities. The board shall
				  enter into no more than two additional confidential consent agreements with a
				  person or firm within 10 years after the first confidential consent
				  agreement.
Statutory Authority
§§ 54.1-4402 and 54.1-4403 of the Code of
					 Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-170 - Communication with the board

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Pursuant to §
									54.1-4425
				of the Code of Virginia, each licensee or applicant shall respond within 30
				calendar days to any board request for information regarding compliance with
				any statutes or regulations pertaining to the board or any of the programs that
				may be in another title of the Code of Virginia for which the board has
				regulatory responsibility. When the requested response is not produced by the
				licensee or applicant within 30 calendar days, this nonproduction shall be
				deemed a violation of this rule, unless otherwise determined by the board.
B. Each holder of a Virginia
				license shall notify the board in writing within 30 calendar days of any change
				in the holder's name or in the postal and electronic addresses where the person
				or firm may be reached.
C. The
				board shall transmit license renewal notices electronically unless a person or
				firm is unable to communicate electronically. The responsibility for renewing a
				Virginia license is on its holder, and that responsibility is not affected by
				whether the holder receives a license renewal notice.
Statutory Authority: §§
											54.1-4402
					 and
					 54.1-4403
					 of the Code of Virginia.
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 5 - BOARD OF ACCOUNTANCY › Chapter 22 - BOARD OF ACCOUNTANCY REGULATIONS › Section 18VAC5-22-180 - Issuance, renewal, and reinstatement of licenses

Current through Register Vol. 40, No. 24, July 15, 2024
A. Any Virginia license issued, renewed, or
				reinstated on or after February 26, 2018, and on or before June 30, 2018, shall
				expire on June 30, 2019, and its holder shall pay the fee prescribed in
				18VAC5-22-20 upon
				submission of a completed license application.
B. Any Virginia license expiring between July
				31, 2018, and on or before March 31, 2019, that is renewed pursuant to this
				subsection shall expire on June 30, 2019. Any Virginia license expiring between
				April 30, 2019, and on or before May 31, 2019, that is renewed pursuant to this
				subsection shall expire on June 30, 2020.
1.
				A person who holds a Virginia license that expires between July 31, 2018, and
				May 31, 2019, shall pay a prorated renewal fee as prescribed in this
				subdivision upon submission of a completed license renewal application.
Current Expiration Date
Renewal Fee
Expiration Date Following Renewal
July 31, 2018
$55
June 30, 2019
August 31, 2018
$50
June 30, 2019
September 30, 2018
$45
June 30, 2019
October 31, 2018
$40
June 30, 2019
November 30, 2018
$35
June 30, 2019
December 31, 2018
$30
June 30, 2019
January 31, 2019
$25
June 30, 2019
February 28, 2019
$20
June 30, 2019
March 31, 2019
$15
June 30, 2019
April 30, 2019
$60
June 30, 2020
May 31, 2019
$60
June 30, 2020
2. A
				firm that holds a Virginia license that expires between July 31, 2018, and May
				31, 2019, shall pay a prorated renewal fee as prescribed in this subdivision
				upon submission of a completed license renewal application.
Current Expiration Date
Renewal Fee
Expiration Date Following Renewal
July 31, 2018
$68
June 30, 2019
August 31, 2018
$62
June 30, 2019
September 30, 2018
$56
June 30, 2019
October 31, 2018
$50
June 30, 2019
November 30, 2018
$43
June 30, 2019
December 31, 2018
$37
June 30, 2019
January 31, 2019
$31
June 30, 2019
February 28, 2019
$25
June 30, 2019
March 31, 2019
$18
June 30, 2019
April 30, 2019
$75
June 30, 2020
May 31, 2019
$75
June 30, 2020
Virginia Administrative Code › Title 18 - PROFESSIONAL AND OCCUPATIONAL LICENSING › Agency 10 - BOARD FOR ARCHITECTS, PROFESSIONAL ENGINEERS, LAND SURVEYORS, CERTIFIED INTERIOR DESIGNERS AND LANDSCAPE ARCHITECTS › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part I - Purpose and Definitions › Section 18VAC10-11-10 - Purpose

Current through Register Vol. 40, No. 24, July 15, 2024
The purpose of this chapter is to promote public
					 involvement in the development, amendment or repeal of the regulations of the
					 Board for Architects, Professional Engineers, Land Surveyors, Certified
					 Interior Designers and Landscape Architects. This chapter does not apply to
					 regulations, guidelines, or other documents exempted or excluded from the
					 provisions of the Administrative Process Act (§ 2.2-4000 et seq. of the
					 Code of Virginia).
Statutory Authority
§§ 2.2-4007.02, 54.1-201 and 54.1-404 of the
						Code of Virginia.