Each state is responsible for the certification and licensure of  its certified public accountants.  Thus, each state determines its requirements to sit for the exam. You are responsible for investigating and meeting the requirements of the state in which you choose to sit for the exam. 

Virginia requires  that you complete at least 30 semester hours of accounting, including courses covering the subjects of financial accounting, auditing, taxation and management accounting at the undergraduate or graduate level.  In addition, you must complete at least 24 semester hours of business courses (other than the courses described above) at the undergraduate or graduate level. You must also have received your bachelor's degree (or equivalent) from an accredited college or university.