Virginia § 54.1-4414 - Prohibited acts
Full text of Virginia Code of Virginia § 54.1-4414 — Prohibited acts, with citation guidance and answers to common questions.
§ 54.1-4414. Prohibited acts
Neither (i) a person who does not hold a Virginia license or who does not meet the requirements to use the CPA title in Virginia under the practice privilege provisions of § 54.1-4411 nor (ii) an entity that does not meet the criteria prescribed by subdivision D 1 of § 54.1-4412.1 shall:
1. Practice public accounting;
2. Claim to hold a license to use the CPA title;
3. Make any other claim of licensure, registration, or approval related to the preparation of financial statements that is false or misleading;
4. Use the CPA title; or
5. Refer to any of the standard-setting authorities listed in the standards of conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3, or refer to or use any of the terminology prescribed by those authorities for reporting on financial statements, in any form or manner of communication about services provided to persons or entities located in Virginia.
2001, c. 832; 2004, c. 602; 2007, c. 804; 2025, cc. 523, 539.
Frequently Asked Questions About Virginia § 54.1-4414
What does Code of Virginia § 54.1-4414 cover?
Section 54.1-4414 ("Prohibited acts") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 54.1-4414?
A common citation format is "Code of Virginia § 54.1-4414" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 54.1-4414 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.