West Virginia CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Do you want to become a CPA in West Virginia? Keep reading to learn about the West Virginia CPA requirements for the CPA Exam, the application process, fees, and licensure.
West Virginia CPA Requirements
WV Board of Accountancy works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) to facilitate the state's CPA Exam and licensure process. As per West Virginia CPA requirements, candidates must complete the three-part process to obtain the initial CPA license. Completing the education, passing the CPA Exam, and securing work experience and a social security number are necessary to become a CPA in the state.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 semester hours (including B.A.) |
| 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 | WV participates in the International CPA Program |
To sit for the CPA Exam in West Virginia, candidates must satisfy the educational requirements with at least 120 semester hours of college education (baccalaureate or higher). Out of the 120 semester hours, 30 hours in accounting courses, 27 hours in business courses (non-accounting), and three hours each in business law and ethics must be obtained.
Accounting course requirements (30 semester hours):
- Six hours each of Financial or Intermediate Accounting, Auditing and/or Accounting Information Systems, and Taxation.
- Nine hours of accounting electives.
- Three hours of cost, managerial, governmental, or non-profit accounting.
Business course requirements (27 semester hours):
- Three hours each of Economics, Finance, Marketing, Statistics, and Management.
- 12 hours of business-related electives
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 WV Board of Accountancy requires a work experience requirement for CPA candidates, which requires them to obtain one 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
WV CPA Exam candidates must pay an initial application fee of $120, followed by a fee of $238.15 for each section. The initial application fee is paid to the state board, whereas the examination fee is paid to the NASBA. Once you've passed the CPA Exam and met the educational and work experience requirements, you can apply for an initial CPA license in West Virginia. Fill out and submit the online application with a licensing fee of $120. The board will determine your eligibility and grant you a license.
| West Virginia CPA Exam Fees | |
|---|---|
| Initial Application Fee | $120.00 |
| Auditing and Attestation (AUD) | $238.15 |
| Financial Accounting and Reporting (FAR) | $238.15 |
| Regulation (REG) | $238.15 |
| ISC/BAR/TCP | $238.15 |
| Total: | $1,072.60 |
[Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP)]
West Virginia CPA License Renewal Requirements
All the WV 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 four 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 WV CPAs must obtain 40 CPE hours in the first 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.
WV CPA candidates can apply for the CPA Exam through the initial application packet available on the state board website. Enter all the necessary information and ensure that your educational transcripts are directly sent to the state board via your college/university. Pay the initial application fee of $120.
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 WV CPA license. You must score 75 or higher in each section to pass.
