West Virginia CPA Ethics Exam Requirements
In West Virginia, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. Instead, the West Virginia Board of Accountancy integrates ethics education into its licensing process by requiring candidates to complete a 3-credit hour college-level course in ethics as part of the 150-hour educational requirement necessary to sit for the Uniform CPA Examination.
Additionally, to maintain an active CPA license in West Virginia, licensed CPAs must complete 4 hours of Continuing Professional Education (CPE) in ethics within each three-year CPE reporting period. These courses are intended to ensure ongoing awareness of professional responsibilities and adherence to ethical standards in the accounting profession.
This structured approach reflects West Virginia’s emphasis on embedding ethical instruction throughout a CPA’s academic preparation and professional practice, rather than relying on a standalone ethics exam.
For more details, click here to visit the West Virginia Board of Accountancy website or email them at boa@wv.gov. Applicants may also call the Board at (304) 558-3557.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
