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
Universal Citation: 8 VA Admin Code 5-22-120
Current through Register Vol. 41, No. 3, September 23, 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.
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