Section 2.2-4103.1 of the Code of Virginia requires annual publication in the Virginia Register of guidance document lists from state agencies. A guidance document is defined as "...any document developed by a state agency or staff that provides information or guidance of general applicability to the staff or public to interpret or implement statutes or the agency's rules or regulations..." Agencies are required to maintain a complete, current list of all guidance documents and make the full text of such documents available to the public.

This information is collected and published once each year. Please contact the appropriate agency directly for the most up-to-date information. Questions concerning documents or requests for copies of documents should be directed to the contact person listed by the agency.

Find guidance document lists by agency:


Copies of the following documents may be viewed or obtained on regular work days from 8:15 a.m. until 5 p.m. at the Board of Accountancy, 9960 Mayland Drive, Suite 402, Henrico, VA 23233, telephone (804) 367-8505, or FAX (804) 527-4409. There are no costs associated with obtaining printed copies of the documents listed.

Questions regarding obtaining copies, interpretation, or implementation of these documents may be directed to Nancy J. Glynn, CPA, Executive Director, at the address provided.

Guidance Documents:

3638, Board of Accountancy Rights and Responsibilities under FOIA, 6/27/2016

3639, Adjudication Manual, 11/20/2013

5970, VBOA Policy #1: Trust Account, 12/31/2018

5971, VBOA Policy #2: Continuing Professional Education Guidelines for Sponsors, 12/31/2018

5972, VBOA Policy #3: Substantially Equivalent Jurisdictions, 12/31/2018

5973, VBOA Policy #4: Continuing Professional Education Guidelines for CPAs, 12/31/2018

5974, VBOA Policy #5: Publication of Disciplinary Action, 12/31/2018

5975, VBOA Policy #6: CPA and International Qualification Examinations, 12/31/2018

5976, VBOA Policy #7: Peer Review Oversight Committee, 12/31/2018

5977, VBOA Policy #8: Ethics Committee, 12/31/2018

5978, VBOA Policy #9: Active - CPE Exempt Status Procedure for Approval/Denial/Appeal, 12/31/2018

5979, VBOA Policy #10: Electronic Participation in Virginia Board of Accountancy Meetings, 12/31/2018

5980, Supplement to Adjudication Manual, 10/15/2015

6132, Education Handbook, 9/1/2017

6208, CPE Violation Penalties - Guidelines, 2/8/2018

6230, Non-CPE Violation Penalties - Guidelines, 6/14/2017

6259, CPE Credit for Certifications/Exams/Licensures, 6/21/2018


Copies of the following documents may be viewed during regular work days from 8 a.m. until 5 p.m. in the office of the Department of Accounts, 101 North 14th Street, 2nd Floor, Richmond, VA 23219. Electronic copies are available online at the Department of Accounts website at, and the respective document's specific web link is listed with the document title.

Questions regarding interpretation or implementation of these documents may be directed to Douglas N. Page, Director of Finance and Administration, telephone (804) 225-3136, or email

Guidance Documents:

Agency Risk Management and Internal Control Standards (ARMICS) is updated routinely. This document provides risk management and internal control standards for state agencies and institutions.

Commonwealth Accounting Policies and Procedures (CAPP) Manual is updated routinely. This document provides accounting guidance for state agencies and institutions.

Financial Statement Directives and Authoritative Guidance is prepared annually. There are two documents: one for agencies and one for institutions that provide reporting requirements, which are necessary to compile the Comprehensive Annual Financial Report (CAFR) of the Comptroller as required by the Code of Virginia.

Fiscal Year-End Closing Procedures is prepared annually. This document provides guidance to agencies and institutions regarding requirements for fiscal year-end.