Jump to Section:
- Get Your Education in Virgin Islands
- Take the Virgin Islands CPA Exams
- Gain Required Professional Experience
- Get Your Virgin Islands CPA License
- Virgin Islands CPA Salaries
- Continuing Education and License Renewal
- Frequently Asked Questions
Becoming a Certified Public Accountant in the U.S. Virgin Islands offers unique opportunities in a distinctive Caribbean business environment. This comprehensive guide provides expert guidance through every requirement and step, from education to licensure, helping you navigate the specific processes that set Virgin Islands CPA certification apart from mainland states.
The Virgin Islands requires both the Uniform CPA Exam and a territory-specific local examination, making it one of the most comprehensive CPA licensing processes in U.S. territories.
Virgin Islands CPA Requirements Overview
The Virgin Islands Department of Licensing and Consumer Affairs (DLCA) oversees CPA licensing with unique territorial requirements. Understanding these distinctive elements is crucial for successful certification in the Virgin Islands.
Key Requirements Summary:
- Education: High school diploma minimum, bachelor’s degree preferred
- Examinations: Uniform CPA Exam plus Virgin Islands local exam
- Experience: 2-6 years depending on education level
- Residency: 30-day minimum before exam application
- Renewal: Annual with no continuing education requirement
Step 1: Get Your Education in Virgin Islands
Virgin Islands offers three distinct education and experience pathways, providing flexibility for professionals with varying educational backgrounds. The territory’s requirements accommodate both traditional four-year degree holders and experienced professionals with alternative educational paths.
Education and Experience Pathways
*Accounting degree must include: 20+ semester hours in accounting, 5+ semester hours in economics and finance, 5+ semester hours in business law
Accreditation and Program Verification
Your educational institution must be accredited by agencies recognized in the U.S. Department of Education’s Database of Accredited Postsecondary Institutions and Programs. This verification process ensures your education meets Virgin Islands standards for CPA licensure.
Verification Process:
- Check institutional accreditation through the federal database
- Contact DLCA for degree program specific recognition
- Maintain official transcripts for application submission
- Verify coursework meets territorial requirements
For residents seeking quality accounting education, consider exploring online accounting degree programs available to Virgin Islands residents while meeting accreditation requirements.
Virgin Islands DLCA Contact Information:
- St. Croix: (340) 773-2226
- St. Thomas: (340) 774-3130
- St. John: (340) 693-8036
Step 2: Take the Virgin Islands CPA Exams
Virgin Islands maintains one of the most comprehensive CPA examination processes in U.S. territories. Candidates must pass both national and territorial-specific examinations. This dual-exam system ensures that CPAs are qualified for both national practice standards and local territorial requirements.
Residency Requirement
You must establish Virgin Islands residency for at least 30 days before applying to take CPA examinations. This residency requirement distinguishes Virgin Islands from many mainland states and reflects the territory’s commitment to serving local professionals.
Dual Examination System
The Virgin Islands requires two separate examinations:
- Uniform CPA Exam – National examination administered through NASBA and Prometric
- Virgin Islands Local Exam – Territory-specific examination covering local regulations and practices
Uniform CPA Exam Application Process
Applications are not available online and must be obtained in person from DLCA offices. This process ensures direct communication with licensing authorities and allows for immediate clarification of requirements.
Required Application Documents:
- Completed and notarized application form
- Three passport-sized (2×2) photographs
- One letter of favorable character testimony
- Favorable tax clearance letter from Bureau of Internal Revenue
- Check for $150 application fee payable to Virgin Islands DLCA
DLCA Office Locations
St. Croix Office:
Golden Rock Shopping Center
3000 Estate Golden Rock, Suite 9
St. Croix, VI 00820
Phone: (340) 773-2226
St. Thomas Office:
Property & Procurement Building
8201 Sub Base, Suite 1
St. Thomas, VI 00802
Phone: (340) 774-3130
St. John Office:
Administrative Complex “The Battery”
St. John, VI 00830
Phone: (340) 693-8036
Examination Timeline and Process
For comprehensive preparation strategies, review our guide on Uniform CPA Exam preparation to maximize your success on both examination components.
Virgin Islands Local Examination
The territory-specific examination covers:
- Virgin Islands tax regulations and procedures
- Territorial business law and compliance requirements
- Local governmental accounting practices
- Professional ethics specific to Virgin Islands practice
Contact your local DLCA office directly at [email protected] for local exam scheduling and specific content guidelines.
Step 3: Gain Required Professional Experience
The Virgin Islands’ professional experience requirements focus specifically on governmental accounting and auditing roles, reflecting the territory’s emphasis on public sector financial management and regulatory compliance.
Experience Requirements by Education Level
Your professional experience must be in governmental accounting as an auditor or internal revenue agent:
Acceptable Experience Categories
Virgin Islands accepts experience in the following areas:
- Governmental auditing – Federal, state, or territorial agencies
- Internal revenue positions – Tax compliance and examination roles
- Public accounting firms – Providing services to government entities
- Regulatory compliance – Financial oversight and examination roles
Understanding the distinction between public versus private accounting is crucial, as Virgin Islands specifically requires public accounting experience for CPA licensure.
Professional Reference Requirements
Obtain two professional reference letters from individuals with direct knowledge of your accounting work:
- Supervising CPAs familiar with your professional capabilities
- Accounting colleagues who can verify your experience quality
- Government agency supervisors in accounting or auditing roles
- Public accounting firm partners or managers
Step 4: Get Your Virgin Islands CPA License
The final licensure step requires comprehensive documentation demonstrating completing all education, examination, and experience requirements. Virgin Islands maintains rigorous standards to ensure all licensed CPAs meet territorial professional standards.
Pre-Application Requirements Checklist
Verify completion of all requirements before submitting your final application:
Final License Application Process
Submit your completed application packet to:
Nathalie Hodge, Administrator
V.I. Board of Certified Public Accountancy
Department of Licensing and Consumer Affairs
Golden Rock Shopping Center, Suite #9
Christiansted, VI 00820-4311
Upon approval notification, pay the $390 licensing fee directly to the board to receive your official Virgin Islands CPA license.
Reciprocity and International Recognition
Interstate Reciprocity:
- Proof of current CPA license in another U.S. state or jurisdiction
- 30-day Virgin Islands residency requirement still applies
- $390 reciprocity fee
- Good standing verification from the original licensing jurisdiction
International CPA Recognition:
NASBA honors CPA equivalent credentials from these countries:
- Australia
- Canada
- Hong Kong
- Ireland
- Mexico
- New Zealand
Professionals from other countries must complete Uniform CPA and Virgin Islands local examinations.
Virgin Islands CPA Salaries and Career Outlook
Virgin Islands CPAs can expect competitive compensation reflecting both the territory’s unique market conditions and the specialized skills required for territorial practice. The diverse economy, ranging from tourism to international business, creates varied opportunities for accounting professionals.
Salary Expectations by Sector
Based on May 2024 Bureau of Labor Statistics data, accountants and auditors in comparable markets earn the following ranges:
Career Advancement Pathways
Virgin Islands CPAs benefit from diverse career progression opportunities:
- Government Leadership Roles – Department heads, financial directors
- Private Sector Management – Controllers, CFO positions
- Specialized Consulting – International tax, regulatory compliance
- Public Practice Partnership – Firm ownership and expansion
Market Factors Influencing Compensation
Several unique factors affect Virgin Islands CPA compensation:
- Cost of Living – Island economics impact salary structures
- Specialized Knowledge – Territorial tax and regulatory expertise commands a premium
- Limited Competition – Fewer practitioners can mean higher demand
- Federal Opportunities – Government positions often include federal benefits
Step 5: License Renewal and Professional Development
Virgin Islands maintains streamlined license renewal requirements, distinguishing it from most mainland states through its approach to continuing professional education and annual renewal processes.
Annual Renewal Requirements
Virgin Islands CPA licenses renew annually with the following requirements:
- Completed and certified renewal application
- Current favorable tax clearance letter from the Bureau of Internal Revenue
- Required renewal fees (contact DLCA for current rates)
As of 2024, Virgin Islands does not require continuing professional education for CPA license renewal, making it unique among U.S. jurisdictions.
Professional Organizations and Development
American Institute of CPAs (AICPA)
- National professional development resources
- Continuing education opportunities
- Legislative advocacy and professional standards
- Networking with accounting professionals nationwide
Virgin Islands Society of CPAs
- Local networking and professional development
- Territory-specific continuing education programs
- Professional advocacy for Virgin Islands practitioners
- Membership requires valid CPA license and VI residency
Maintaining Professional Excellence
While continuing education is not required, successful Virgin Islands CPAs often pursue:
- Voluntary continuing professional education
- Industry-specific certifications and specializations
- Professional conference attendance and networking
- Advanced degree programs and specialized training
Frequently Asked Questions
Examination and Licensing
Q: Can I take the CPA exams before completing my experience requirements?
A: Yes, you can take both the Uniform CPA Exam and Virgin Islands local exam after meeting education requirements. Professional experience is required only for final licensure, not for examination eligibility.
Q: How often is the Virgin Islands local exam offered?
A: The Virgin Islands local exam is administered three times per year. Contact your local DLCA office for specific testing dates, scheduling information, and preparation guidelines.
Q: What makes the Virgin Islands local exam different from other states?
A: The Virgin Islands local exam covers territory-specific tax regulations, business law, governmental accounting practices, and professional ethics unique to Virgin Islands practice.
Residency and Eligibility
Q: Do I need to be a U.S. citizen to become a Virgin Islands CPA?
A: U.S. citizenship is not explicitly required, but you must meet the 30-day residency requirement and obtain tax clearance from the Bureau of Internal Revenue, which may have citizenship implications.
Q: Can I maintain residency in another state while getting licensed in Virgin Islands?
A: You must establish bona fide Virgin Islands residency for at least 30 days before applying for examinations and maintain residency for licensing and renewal.
Practice and Reciprocity
Q: Can I practice in other states with a Virgin Islands CPA license?
A: To practice in other states, you would need to apply for reciprocity or additional licensing, which typically involves meeting that state’s specific requirements and paying additional fees.
Q: What happens if I move away from Virgin Islands after getting licensed?
A: You must maintain Virgin Islands residency to keep your license active. Consider applying for reciprocity in your new jurisdiction before relocating.
Career and Professional Development
Q: Are there good career opportunities for CPAs in Virgin Islands?
A: Yes, Virgin Islands offers diverse opportunities in government, tourism, international business, and private practice, with the territory’s unique tax status creating specialized consulting opportunities.
Q: Do I need continuing education to maintain my Virgin Islands CPA license?
A: No, Virgin Islands currently does not require continuing professional education for license renewal, though voluntary professional development is recommended.
Your Path to Virgin Islands CPA Success
Becoming a CPA in Virgin Islands requires dedication to a comprehensive process that combines traditional accounting education with territory-specific requirements. The dual examination system, residency requirements, and emphasis on governmental accounting experience create a rigorous but rewarding path to professional certification.
Next Steps to Begin Your Journey:
- Assess your current education level against Virgin Islands requirements
- Research accredited programs if additional education is needed
- Establish Virgin Islands residency if relocating from another jurisdiction
- Contact DLCA offices to verify your specific situation and requirements
- Begin examination preparation for both national and local exams
- Connect with local professionals for mentorship and networking opportunities
The Virgin Islands CPA credential opens doors to unique career opportunities in a distinctive professional environment. Whether your interests lie in governmental accounting, international business consulting, or serving the local business community, Virgin Islands CPA licensure provides the foundation for a rewarding accounting career in paradise.
Ready to start your Virgin Islands CPA journey? Contact the DLCA office in your area to discuss your specific situation and begin the application process. The path to CPA success in Virgin Islands begins with taking that first step toward professional excellence.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
