Virginia, Security deposit deductions questions

I have a question about deductions from a security deposit. Does the work have to be done by a licensed contractor? My landlord is claiming that he needed to remove all the drywall, replace, plaster and re-paint the bathroom. There was no water damage. The wall was painted brown. The wall was primered and re-painted to an off white color. The landlord claims the contractor advised that the wall could not be repainted and the drywall needed to be replaced. I think the charge/claim is unreasonable. I also think he's trying to pocket the money. He provided a receipt but the address of the company does not exist(at least on Google maps) and I could not find the business or owner of the contracting company registered with the State of Virginia. He also had a cleaning receipt that I think is fake.
I know an itemized list is required but can he just have some Joe Blow make up a receipt and charge/deduct for fake work?

The issues:

Does the work have to be done by a licensed contractor? No. Work can be done by a LL or by any handyman he hires to do his work. Unless the job requires a building permit and an inspection, a licensed contractor is not required. It does not sound as if this job would require a licensed contractor.

[I]The contractor advised that the wall could not be repainted and the drywall needed to be replaced.[/I Unless that drywall or plaster was damaged, there would be no need to replace drywall. Even black paint can be painted over with the correct primer and number of coats of paint. Now, the cost will be higher than a normal paint job if you painted walls a dark color (more coats are needed and a more expensive primer). But there is no need to remove drywall to change a color. Was there any damage to the wall itself? Were you not permitted to paint or were you required to return the walls to a neutral color at the end?

the address of the company does not exist(at least on Google maps) Google maps are not always accurate. I often look for addresses through this. It sometimes says the place doesn't exist even though I know it is there. Try using white pages dot com to find the business, check with the Better Business Bureau, the local Chamber of Commerce, look on the county tax auditor's site, check with the local city office that issues building permits to see if the contractor is registered there, etc. Check more places than just google maps.

He also had a cleaning receipt that I think is fake. Is this receipt from a company or from an individual? If it is a company, try to find them the same way as the contractor. If it is an individual, there isn't much you can do to track them down. However, any cleaning receipt should be itemized. It should state what needed cleaned, why, what was done, how long it took, and the cost (or most of these things). It can't just say "cleaning $50", but must say "cleaning of dirty bathroom - bathtub scrubbed, toilet cleaned, floor mopped, sink cleaned, mirror washed". You get the idea.

can he just have some Joe Blow make up a receipt and charge/deduct for fake work? It is up to you to challenge him on this work. Write a challenge letter debating each item that is not correct. State why it is not correct - why the price should be cheaper, why it didn't need to be done, why was there no itemization on cleaning, etc. Send this by certified mail, return receipt requested, and keep a copy. If he fails to respond, it is up to you to file a suit in small claims court to seek the return of your money. In court, be prepared with documentation to back up your challenges. Good luck.