To become a CPA in West Virginia, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with specific coursework to sit for the exam; West Virginia introduced three licensure pathways effective 24 May 2026 under HB 4088, with options at bachelor’s, 150-hour, and master’s degree level
- Exam: Pass all four sections of the Uniform CPA Exam applied for directly through the West Virginia Board of Accountancy, within a 30-month rolling credit window
- Experience: 1 year for Pathways A and B (master’s and 150-hour routes) or 2 years for Pathway C (bachelor’s only); must fall within the 4 years immediately preceding the licence application
- Ethics: No separate ethics exam required – West Virginia addresses ethics through required coursework only
- Residency and SSN: No residency required to sit for the exam; residency required for licensure; SSN required; no citizenship requirement
- Licensure and CPE: Apply to the West Virginia Board of Accountancy once all requirements are met; licences expire annually on 30 June; CPE follows a rolling 3-year cycle of 120 hours
West Virginia introduced three CPA licensure pathways effective 24 May 2026.
The HB 4088 legislation creates a third pathway alongside the existing 150-hour and master’s degree routes: a bachelor’s degree with an accounting concentration and two years of experience.
The Board updated its Education/Examination/Experience page on 26 May 2026 – two days after the law took effect.
Implementing rules defining the accounting concentration were in public comment as of the drafting of this article; the concentration structure is presented based on the Board’s published rule amendment.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
West Virginia CPA requirements: quick summary
| CPA requirement | West Virginia |
|---|---|
| Education to sit | Bachelor’s degree + coursework (accounting concentration) |
| Licensure pathways (from 24 May 2026) | Pathway A: master’s + 1yr; Pathway B: bachelor’s + 150hrs + 1yr; Pathway C: bachelor’s + 2yr |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year (Pathways A and B) or 2 years (Pathway C), within 4 years of application |
| Ethics requirement | No separate ethics exam |
| Credit window | 30 months from score release date |
| CPE | 120 hours per rolling 3-year period, 4 hours ethics |
| Tier system | One-tier |
| Minimum age | None stated |
| Residency | Not required to sit; required for licensure |
| SSN | Required |
West Virginia does not require a separate ethics exam for CPA licensure.
Most US states require the AICPA Professional Ethics exam with a score of 90% as a condition of receiving a licence. West Virginia does not.
Instead, ethics is addressed through 3 credit hours of ethics coursework that form part of the academic requirements to sit for the exam, and through 4 hours of ethics CPE per rolling 3-year period thereafter.
Candidates moving to West Virginia from another state’s exam requirements should note this carefully, as they will not need to purchase and complete the AICPA ethics course before applying for licensure.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in West Virginia?
West Virginia distinguishes between the coursework needed to sit for the exam and the full pathway requirements for licensure. HB 4088 removed the explicit 150-hour threshold from the statute and replaced it with three pathways, each defined by degree level, accounting concentration, and experience.
Requirements to sit for the exam
To apply to sit for the CPA Exam as a West Virginia candidate, you must hold a bachelor’s degree from a regionally accredited four-year institution and have completed the accounting concentration coursework. A master’s or doctorate in accounting automatically satisfies all academic requirements to sit.
Accounting concentration (under proposed implementing rule)
The Board’s proposed rule amendment defines the accounting concentration as:
- 24 credit hours in upper-level accounting courses
- 24 credit hours in business courses
- 3 credit hours in business law
- 3 credit hours in ethics
All courses must be at the upper-division baccalaureate or graduate level. These requirements are under the Board’s implementing rules, which were in public comment at the time of writing. The Board’s published rule amendment describes this structure as aligning West Virginia with the NASBA Uniform Accountancy Act Ninth Edition model rules and surrounding states.
Special credit provisions:
- Board of Regents Degree (BOR) accepted, provided it includes the specific required hours
- CLEP and DSST credits accepted if they appear on an official four-year institution transcript
- Pass/Fail grading accepted for academic requirement evaluation
- Community college credits accepted if they appear on a four-year institution’s official transcript
Three licensure pathways (HB 4088, effective 24 May 2026)
| West Virginia licensure | Pathway A (master’s) | Pathway B (150-hour) | Pathway C (new, from 24 May 2026) |
|---|---|---|---|
| Education | Post-baccalaureate degree + accounting concentration | Bachelor’s + 30 additional semester hours (150 total) + accounting concentration | Bachelor’s degree + accounting concentration |
| Experience | 1 year | 1 year | 2 years |
| Available from | 24 May 2026 | 24 May 2026 | 24 May 2026 |
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in West Virginia?
West Virginia uses a direct-Board/Payment Coupon system with a two-step fee structure unique among the states covered in this guide. Candidates pay fees to two separate organisations.
Exam process and fees
Step 1 – Pay the West Virginia Board of Accountancy:
| Board fee | Amount |
|---|---|
| Initial exam application (first-time, non-refundable) | $10.00 |
| Re-exam application | $10.00 |
| Intent to Sit – per exam section (filed each exam window) | $40.00 per section |
After approval, candidates must also file a separate Intent to Sit (ITS) form for each exam window they plan to test in, paying $40 per section at that stage. The ITS notifies the Board of which sections the candidate intends to take.
Step 2 – Pay NASBA via Payment Coupon (per section):
| Year | NASBA | AICPA | Prometric | Security | Total per section |
|---|---|---|---|---|---|
| Current (until 3 Jul 2026) | $30.00 | $135.00 | $93.60 | $6.96 | $265.56 |
| From 4 Jul 2026 | $30.00 | $135.00 | ~$97.04 | ~$6.59 | $268.59 |
| Detail | West Virginia |
|---|---|
| Total exam fees, new candidate, 4 sections | $1,244.36 ($10 application + $160 ITS + $268.59 × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from score release date |
| Residency required to sit | No |
| SSN required | Yes |
| Minimum age | None stated |
The Board publishes its fee schedule showing each NASBA component separately. No refunds are issued for paid examination fees if a candidate fails to appear.
Three personal references (with at least one year of association) are required on the exam application. A CPA reference is not required.
Official transcripts must be sent directly from each institution’s registrar to the Board at 405 Capitol Street, Suite 908, Charleston WV 25301-1744, or by email to [email protected]. Only transcripts from four-year degree-granting institutions are required unless the Board needs to consider a course not appearing on a four-year institution’s transcript.
West Virginia Prometric test centres are in Charleston and Morgantown. Approved candidates may also sit at any Prometric centre across the United States.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in West Virginia?
| Detail | Pathways A and B | Pathway C (bachelor’s) |
|---|---|---|
| Duration | 1 year | 2 years |
| Window | Within the 4 years immediately preceding the licence application | Same |
| Settings | Public accounting, private practice, government, industry, or academia | Same |
| Services | Accounting, attestation, compilation, management advisory, financial advisory, tax, or consulting | Same |
| Verifier | Active WV certificate holder, WV registered public accountant, or out-of-state certificate holder | Same |
| Criminal history check | State and national check required | Same |
West Virginia’s 4-year experience window is shorter than most states. Experience gained more than four years before applying for the licence does not qualify, regardless of how recently the candidate passed the exam. Candidates who delay their licence application after passing the exam should plan their experience accordingly.
Experience gained through part-time employment qualifies, provided it involves the qualifying service areas. The Board evaluates experience based on complexity and diversity of work performed as well as any other factor it considers relevant.
Licence fees
| Fee | Amount |
|---|---|
| Initial CPA certificate/licence | $120.00 |
| Annual renewal (active) | $85.00 |
| Late renewal (1 July – 31 July) | $85.00 + $50.00 late fee |
| Reinstatement (after 31 July) | $85.00 renewal + $50.00 July late fee + $75.00/month (max $445.00 total) |
| Fee waiver (low income) | Available – contact Board for application |
Licence renewal: licences expire on 30 June each year. Online renewal opens 1 May and closes 31 July. Notification emails are sent to all licensees on or about 1 May. Licensees are ineligible to renew if CPE compliance was not met during the previous calendar year.
CPAs 62 and older who have completely discontinued professional services and have no active management or supervisory responsibilities in a firm may continue to display the CPA credential on business cards and non-financial documents without placing “inactive” adjacent to their title – a provision not found in most other states’ rules.
What are the CPA ethics requirements in West Virginia?
West Virginia does not require a separate ethics exam for CPA licensure.
The certification requirements are education, CPA exam, experience, and a criminal history record check – no AICPA Professional Ethics exam appears among them. Ethics is addressed in two ways:
- Academic: 3 credit hours in ethics are required as part of the accounting concentration to sit for the exam
- Ongoing CPE: 4 hours of ethics CPE per rolling 3-year period (see CPE section)
This makes West Virginia one of a small number of US states where a candidate can proceed directly from passing the CPA exam to applying for a licence without purchasing and completing the AICPA ethics course.
What are the CPA requirements for international candidates in West Virginia?
| Detail | West Virginia |
|---|---|
| US citizenship required | No |
| Residency required to sit | No |
| Residency required for licensure | Yes |
| SSN required | Yes (W.Va. Code §30-1-6(d)) |
| Minimum age | None stated |
| Foreign credential evaluation | NIES only (since 1 January 2017) |
No citizenship requirement applies. Residency is not required to sit for the exam as a West Virginia candidate, but is required to apply for a West Virginia CPA licence. Candidates who plan to sit as West Virginia candidates and then apply for licensure in their home state should confirm their home state’s transfer of grades process before applying.
SSN is required by statute (W.Va. Code §30-1-6(d)) for both the exam application and the licence application.
For candidates with education completed outside the United States, West Virginia accepts evaluations from NASBA International Evaluation Services (NIES) only. No other evaluation service has been accepted since January 1, 2017. The evaluation must include degree and credit hour equivalency and be submitted directly from NIES to the Board.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in West Virginia?
West Virginia uses a rolling 3-year CPE cycle tied to the calendar year, with a mid-year licence renewal deadline that sits separately from the CPE reporting deadline.
| CPE requirement | Detail |
|---|---|
| Total per rolling 3-year period | 120 hours |
| Ethics minimum | 4 hours per 3-year period |
| Annual minimum | 20 hours (when meeting rolling 120-hour requirement) |
| Annual recommended | 40 hours |
| CPE year | Calendar year: 1 January to 31 December |
| CPE reporting deadline | 31 January |
| CPE extension request deadline | 31 January |
| Extension if granted | Until 1 June |
| Licence renewal deadline | 30 June |
| CPE records retention | 4 calendar years |
New licensee CPE schedule:
- Year 1 (partial year of licensure): exempt from CPE
- First full calendar year: 40 hours minimum
- Second full calendar year: 20 hours minimum; plus the 120-hour rolling 3-year check with 4 ethics hours applies
- Thereafter: 120 hours over any rolling 3-year period, with a minimum of 20 hours each year
Note the two-deadline calendar: CPE is earned by 31 December and reported by 31 January; the licence itself renews separately by 30 June. A licensee who reports CPE in January but misses the June renewal is still at risk of lapsing.
CPE sponsors: the Board uses NASBA to evaluate CPE sponsors. Acceptable programmes include NASBA-registered sponsors, NASBA West Virginia Roster sponsors, firm in-house programmes (excluding on-the-job training), published books and articles (maximum 60 CPE hours per publication), and technical sessions at professional organisations. Basic personal finance courses and sales-oriented product presentations do not qualify.
Inactive status: licensees who elect inactive status are exempt from CPE requirements but may neither practise as a CPA nor use the West Virginia CPA title.
FAQs
Not since 24 May 2026. HB 4088 introduced Pathway C, allowing candidates with a bachelor’s degree and the required accounting concentration to qualify with two years of experience – without completing 150 credit hours.
The 150-hour Pathway B continues alongside the new route. All three pathways require passing the CPA Exam and a state and national criminal history record check. West Virginia does not require a separate ethics exam under any pathway.
Under Pathways A and B (master’s degree or 150 hours), most candidates take 4 to 5 years of education, 6 to 18 months to pass all four exam sections within the 30-month window, and 1 year of qualifying experience.
Under the new Pathway C (bachelor’s only), the education phase is shorter but the experience requirement doubles to 2 years – and that experience must fall within 4 years of the licence application.
West Virginia’s 4-year experience window is tighter than most states, so candidates who pass the exam and then take time away from accounting work should track their eligibility window carefully.
Yes – CPAs licensed in substantially equivalent US jurisdictions may apply for a West Virginia reciprocal certificate. Applicants from non-substantially equivalent jurisdictions follow a separate application process. In both cases residency in West Virginia is required for licensure.
West Virginia participates in CPA mobility – use the NASBA Mobility Tool to verify whether a West Virginia CPA can practise in a specific other state without a separate licence.
West Virginia CPAs serve an economy anchored by energy, healthcare, government, and higher education. The natural resources sector – coal, natural gas, and a growing petrochemical industry – generates consistent demand for cost accounting, compliance, and royalty-related work.
Charleston is the primary professional hub, home to state government agencies, hospital systems, and regional professional services firms. Morgantown, anchored by West Virginia University, adds healthcare, research, and academic-sector demand.
For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
US citizenship is not required. Residency is not required to sit for the exam, but West Virginia does require state residency to apply for a CPA licence. SSN is required by statute for both the exam application and the licence. Foreign-educated candidates must use NIES for credential evaluation – no other evaluation service is accepted.
West Virginia does not require a separate ethics exam for licensure; the 3 credit hours of ethics coursework in the academic requirements cover this obligation.
Yes, in most cases. West Virginia is recognised as substantially equivalent under NASBA’s mobility framework, meaning a West Virginia CPA in good standing can generally practise in other states without a separate licence, provided West Virginia remains their principal place of business.
Candidates who certify under the new Pathway C (bachelor’s degree only) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to check specific states.
For the most current requirements, application forms, and renewal information, visit the West Virginia Board of Accountancy.
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