Do you want to become a Certified Public Accountant (CPA) in West Virginia? Keep reading to learn about the West Virginia CPA requirements for the CPA Exam, the application process, fees, and licensure.
Understanding West Virginia CPA Requirements
To become a CPA in West Virginia, you must meet specific requirements set by the West Virginia Board of Accountancy before applying for an initial state license. These requirements include meeting the education criteria, passing the CPA Exam, gaining qualifying work experience, and satisfying state eligibility conditions such as having a valid Social Security Number. You will receive your CPA license after completing all West Virginia CPA requirements outlined below.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 semester hours (including a bachelor’s degree) |
| Pass the Exam | Score 75 in each section |
| Ethics Exam Requirements | No ethics exam is required |
| Work Experience | 1 year of experience |
| International CPA Examination Program | Yes, is a participant |
To sit for the CPA Exam in West Virginia, candidates must satisfy the educational requirements with at least 120 semester hours of college education (bachelor’s or higher). Out of the 120 semester hours, 30 hours in accounting courses, 27 hours in business courses (non-accounting), and 3 hours each in business law and ethics must be obtained.
Accounting course requirements (30 semester hours):
- 6 hours each of Financial or Intermediate Accounting, Auditing, and/or Accounting Information Systems, and Taxation
- 9 hours of accounting electives
- 3 hours of cost, managerial, governmental, or non-profit accounting
Business course requirements (27 semester hours):
- 3 hours each of Economics, Finance, Marketing, Statistics, and Management
- 12 hours of business-related electives
Having a master’s or doctoral degree in accounting will automatically qualify you to sit for the CPA Exam. However, 150 semester hours of education must be obtained to apply for CPA licensure in West Virginia.
The West Virginia Board of Accountancy requires a work experience requirement for CPA candidates, which requires them to obtain 1 year of full-time experience. The experience must be verified by a licensed CPA providing any service or advice involving attest, accounting, compilation, financial advisory, management advisory, tax, or consulting services. The experience may be gained through employment in private practice, government, industry, not-for-profit organizations, academic institutions, or public practice.
West Virginia CPA Exam & Licensing: Cost and Fees
Paying for the CPA Exam in West Virginia is a 2-step process. You will pay fees to 2 different organizations: the West Virginia Board of Accountancy and the National Association of State Boards of Accountancy (NASBA). To begin, you must submit an application to the West Virginia Board of Accountancy, which requires a 1-time initial application fee of $10 for first-time candidates.
Additionally, you must pay a $40 “Intent-to-Sit” fee to the Board for every exam section you plan to take. Once the State Board approves your application, you will receive a payment coupon to pay the separate examination fee directly to NASBA. This fee is $265.56 per section and covers the costs associated with the American Institute of Certified Public Accountants (AICPA®), Prometric testing center services, and scoring.
2026 Fee Schedule
The table below shows the total cost to sit for each section of the CPA Exam in West Virginia.
| Fee Type | Cost | Details |
|---|---|---|
| Initial Application Fee | $ 10 | 1-time fee paid to the WV board |
| Auditing and Attestation (AUD) | $305.56 | Includes $40 Board fee* + $265.56 NASBA fee |
| Financial Accounting (FAR) | $305.56 | Includes $40 Board fee + $265.56 NASBA fee |
| Regulation (REG) | $305.56 | Includes $40 Board fee + $265.56 NASBA fee |
| Discipline (ISC, BAR or TCP) | $305.56 | Includes $40 Board fee + $265.56 NASBA fee |
| Total Estimated Cost | $1,232.24 | Sum of all 4 exams + Initial Application fee |
*Note: The West Virginia Board recommends that you only pay the “Intent-to-Sit” fee for the exam sections you plan to take within the next 6 months. If your eligibility expires before you schedule your exam, you will forfeit the $40 fee and must re-apply.
After you have passed all 4 sections of the CPA Exam and met the education and work experience requirements, you may apply for your initial CPA license. The cost for the Initial License Application is $120.
West Virginia CPA License Renewal Requirements
All West Virginia CPA license holders must renew their licenses annually by June 30. All the licenses expire by this date, and timely renewal is necessary to avoid late renewal fees.
West Virginia CPA Continuing Education Requirements
As per West Virginia CPA requirements, licensees must engage in Continuing Professional Education (CPE) to implement best practices and qualify for renewal. Hence, licensees must obtain 120 CPE hours triennially with a minimum of 4 in ethics.
If the initial license was issued during the current calendar year, the CPA is exempt from the CPE requirement and must complete the CPE reporting form before the deadline to indicate the exempt status. However, newly licensed West Virginia CPAs must obtain 40 CPE hours in the 1st full calendar year and a minimum of 20 CPE hours each calendar year.
West Virginia CPA Exam: Exam Dates, Score Release, and Scheduling
The CPA Exam is administered by the CPA Examination Services (CPAES) in collaboration with the state boards and AICPA. After meeting the West Virginia CPA Exam requirements, you can apply for the Uniform CPA Exam.
Exam Dates & Score Release
Take a look at the CPA Exam score release dates and schedule your exam accordingly. The scores are accessible within 48 hours of the target score release date.
Exam Section Scheduling
Let us go through the application and scheduling process for the CPA Exam in West Virginia.
West Virginia CPA candidates must submit the initial CPA Exam application packet through the West Virginia Board of Accountancy. Applicants must provide all required information and arrange for their college or university to send official educational transcripts directly to the Board. A state application fee is required at the time of submission.
After applying, the state board will check and determine your eligibility to sit for the CPA Exam as a WV candidate. If eligible, you will receive an Authorization to Test (ATT) from the state board to confirm your eligibility.
Subsequently, NASBA will send you a Notice to Schedule (NTS) after the state board receives your Intent to Sit and exam fees. The document has an NTS number to schedule the CPA Exam and must be carried to the Prometric testing center.
Scheduling your CPA Exam has been made easy by Prometric, where you will be prompted to enter the NTS number. You can select your exam date and location for your jurisdiction and schedule the exam accordingly.
All CPA candidates must pass the CPA Exam to qualify for the West Virginia CPA license. You must score 75 or higher in each section to pass.
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