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Sunday, July 6, 2025

Accounting Professor Speaks on Appointment to the VBOA

In a Longwood University press release, it was reported that Associate Professor of Accounting Dr. Robert Cochran was appointed to serve on the Virginia Board of Accountancy (VBOA). According to the release, Cochran will serve a four-year term and be eligible for another four years on June 30, 2015. The release says VBOA requires one member to be an "educator in the field of accountancy" and Cochran will serve as that member.    

The VBOA is in charge of regulating Certified Public Accountants (CPAs) through a program of examination, consumer protection through enforcement of VBOA statutes and regulations and licensure of individuals and CPA firms while continuing professional education and peer review. The board's mission is to "protect the citizens of the Commonwealth through a regulatory program of licensure and compliance of CPAs and CPA firms" which is also stated in the press release.

Cochran explained how public accountants work and what exactly their duties are on the board. He described the duties of a CPA as having work experience in accounting, but not necessarily having a degree in only accounting.  CPAs are allowed to express opinion on financial statements, such as audits on financial statements. Cochran is one of seven members on the board that partake in these duties and vote on them in each meeting. 

He also explained that in order to be a CPA, one needs a college degree as well as a certain amount of accounting and business class experience. On top of all this, an aspiring CPA needs to take the CPA exam. The exam consists of four parts and, in total, is a 15-hour test. Once the individual takes the first part of the exam, he or she has 18 months to take the rest of the CPA exam. 

The first meeting for the board was held on Nov. 2 at the University of Richmond. The board invited students to come sit in on the meetings when they did not have to so they could observe how the VBOA runs. Cochran said the board did a very thorough job explaining the procedures so students and other observers could understand what was happening and how the meetings ran.

When asked whether this experience would seem at all intimidating or overwhelming, Cochran replied, "No, not at all." He said he is a part of the Virginia Society of CPAs and that he served on the board's ethics committee for four years. "The board does similar things," said Cochran, "so this wasn't an experience I approached with any sort of trepidation."

Cochran said he would like for the board to come to Longwood University for its next meeting so students from the College of Business and Economics can attend the meetings and see how they operate. "I think it will be fun for our students to see one of their professors on the board and see how it works" he added.

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