Virginia Clauses Relating to Accounting Matters
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How to fill out Clauses Relating To Accounting Matters?
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FAQ
(1) Fiduciary compensation is governed by statute, specifically § 26-30, Code of Virginia, 1950, which states in part "The Commissioner, in stating and settling the account, shall allow the fiduciary any reasonable expenses incurred by him as such; and also, except in cases in which it is otherwise provided, a ...
§ 64.2-1200. The person appointed as a commissioner of accounts shall be a discreet and competent attorney-at-law and shall be removable at the pleasure of the court.
The Virginia Board of Accountancy (VBOA) is the state regulatory agency that licenses Virginia CPAs and CPA firms, handles CPA Exam administration, and enforces the statutes and regulations that govern Virginia CPAs. The VBOA is made up of five CPAs, one educator in the field of accountancy, and one citizen member.
§ 64.2-100. "Bona fide purchaser" means a purchaser of property for value who has acted in the transaction in good faith. Notice of a seller's marital status, or notice of the existence of a premarital or marital agreement, does not affect the status of a bona fide purchaser.
Every account shall be signed by all fiduciaries. A statement in a separate document, signed by the fiduciary and attached to an account, that a fiduciary has received, read, and agrees with the account shall be treated as a signature to the account.
"Conservator" means a person appointed or qualified by a court to manage the estate of an individual or a person legally authorized to perform substantially the same functions.
Virginia Code § 64.2 ? 1209 Generally, a hearing pursuant to § 64.2-1209 may encompass ?anything which could be insisted upon or objected to by [an] interested person as if the commissioner of accounts were acting under an order of a Circuit Court.?
We protect the citizens of the Commonwealth through a regulatory program of licensure and compliance of CPAs and CPA firms.