West Virginia CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

West Virginia CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$120.00
Additional RequirementsWest Virginia Board of Accountancy Site

Educational Hours Required for licensure

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their West Virginia CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of West Virginia.

The Board shall issue a certificate to an applicant of good moral character who meets the following requirements:

  • At least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by an accredited college or university.
  • Passage of the uniform certified public accountant examination published by the American Institute of Certified Public Accountants; and
  • At least one year of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice. An applicant’s experience must be verified by a licensee and must meet requirements specified by rule.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$120 for the individual application.

Work Experience

Applicants for certification in West Virginia must have one year of public accounting experience in the four-year period immediately preceding his or her application.

  • Qualifying experience consists of any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or consulting skills. In evaluating the experience of the applicant, the Board shall consider the complexity and diversity of the work performed, as well as any other factor the Board may consider relevant.
  • The experience requirement may be satisfied by employment in private practice, government, industry, academia or public practice. An applicant’s experience must be verified by a licensee.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

West Virginia CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that West Virginia Board of Accountancy with any other questions you might have.

West Virginia State Board of Public Accountancy
Address: 405 Capitol Street, Suite 908
Charleston,  WV 25301-1744
Phone: 304-558-3557
Fax: 304-558-1325
Email: wvboa@wv.gov
Web: www.boa.wv.gov
CPA Certification form: West Virginia CPA Certification Form
Annual Registration form: West Virginia Annual Registration Form

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