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.