West Virginia (WV) CPA Exam requirements state that you must be declared eligible for the examination and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the West Virginia CPA Exam requirements:
West Virginia CPA Exam Education Requirements
- All West Virginia CPA Exam candidates must have a bachelor’s degree or higher from a regionally accredited college or university.
- Candidates are required to complete:
- 30 hours in accounting courses
- 6 hours of financial or intermediate accounting
- 6 hours of auditing (minimum of three hours) and/or accounting information systems
- 6 hours of taxation
- 3 hours of cost, managerial, governmental or nonprofit
- 9 hours of accounting electives (including ethics if not used in business-related electives)
- Three hours in business law
- Three hours in ethics
- 27 hours in business courses other than accounting
- 3 hours of economics
- 3 hours of finance
- 3 hours of marketing
- 3 hours of statistics
- 3 hours of management
- 12 hours of business-related electives (may include a business ethics course if it was not included in accounting electives)
- Masters or Doctorates degrees in accounting will automatically qualify to sit for the Examination.
- 150 Credits is needed for licensure.
West Virginia CPA CPE Requirements
Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete at least 120 hours of CPE during the three-year reporting period.
CPE requirements also include the following:
If the individual’s initial license to practice was issued during the current calendar year, the WV CPA is exempt from securing CPE hours. However, the CPA must complete and return the CPE reporting form before the January 31 deadline indicating the exempt status.
Newly licensed WV CPAs must then secure and report a minimum of 40 hours the first full calendar year of licensure, a minimum of 20 hours the second calendar year and a 120-hour, three-year requirement with a minimum of four of the 120 hours in the subject of ethics during the third calendar year.
West Virginia CPA Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee OR have office in the state? Yes
West Virginia CPA Exam Fees
| Initial Exam/Re-Exam Fee | $10.00 |
| Exam Registration per part | $40.00 |
| Auditing and Attestation (AUD) | $254.80 |
| Financial Accounting and Reporting (FAR) | $254.80 |
| Regulation (REG) | $254.80 |
| Disciplines (ISC, TCP, or BAR) | $254.80 |
| Total for all 4 CPA Exam Sections | $1,019.20 |
| Initial Certification/License | $120.00 |
| Renewal Fee | $85.00 |
| Late Renewal Fee | $50.00 |
Board of Accountancy Application Fees
- Fee for initial Exam Application or Re-Exam Application is $10.00
- Fee for Intent-to-Sit for any exam parts is $40.00 per part
Fees to be paid to NASBA / AICPA / Prometric
| Date | NASBA Section Fee | AICPA Section Fee | Prometric Fee | Prometric Security Fee |
|---|---|---|---|---|
| January 1 – December 31, 2024 | $30.00 | $130.00 | $84.84 | $6.56 |
| January 1 – December 31, 2025 | $30.00 | $135.00 | $90.88 | $6.76 |
| $135.00 | $90.88 |
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