[2023] West Virginia CPA Exam and License Requirements [IMPORTANT!]

The requirements to become a CPA in West Virginia can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in WV then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!

7 Simple Steps to Becoming a CPA in West Virginia


Meet the Eligibility Requirements for the CPA Exam

Here are the basic age and citizenship requirements to sit for the CPA exam in West Virginia.

  • Minimum age requirement?: No
  • US citizenship required?: No
  • West Virginia residency required?: No
  • Minimum level of education required: See next section
  • Valid Social Security Number (SSN)* required?: Yes

*An Individual Taxpayer Identification Number (ITIN) may also be provided


Fulfill the WV CPA Education Requirements

In West Virginia you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!

Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:

Requirements to sit for the CPA Exam:

  • Have at least a bachelor’s degree (or higher), with a concentration in accounting (or equivalent) from a U.S. accredited college, university or foreign equivalent

  • At least 30 semester hours of accounting courses (excluding Principles of Accounting), as follows:

    • Financial or Intermediate Accounting – 6 hours
    • Auditing (minimum of 3 hours) and/or Accounting Information Systems – 6 hours
    • Taxation – At least 6 hours
    • Cost, Managerial, Governmental or Not-for-Profit – 3 hours
    • Accounting Electives (including Ethics if not used in Business-Related Electives) – 9 hours

  • At least 3 semester hours in ethics
  • At least 3 semester hours in business law
  • At least 27 semester hours in business and related courses, including one of each of the following topics:

    • Economics – 3 hours
    • Finance – 3 hours
    • Marketing – 3 hours
    • Statistics – 3 hours
    • Management – 3 hours
    • Business-Related Electives (may included a Business Ethics course if it was not included in Accounting Electives – 12 hours

Requirements to obtain your CPA license:

  • Have at least a bachelor’s degree (or higher), with a concentration in accounting (or equivalent) from a U.S. accredited college, university or foreign equivalent

  • Have at least 150 total semester hours

  • At least 30 semester hours of accounting courses (excluding Principles of Accounting), as follows:

    • Financial or Intermediate Accounting – 6 hours
    • Auditing (minimum of 3 hours) and/or Accounting Information Systems – 6 hours
    • Taxation – At least 6 hours
    • Cost, Managerial, Governmental or Not-for-Profit – 3 hours
    • Accounting Electives (including Ethics if not used in Business-Related Electives) – 9 hours

  • At least 3 semester hours in ethics
  • At least 3 semester hours in business law
  • At least 27 semester hours in business and related courses, including one of each of the following topics:

    • Economics – 3 hours
    • Finance – 3 hours
    • Marketing – 3 hours
    • Statistics – 3 hours
    • Management – 3 hours
    • Business-Related Electives (may included a Business Ethics course if it was not included in Accounting Electives – 12 hours


Apply to Sit for the CPA Exam and Pay the Exam Fees

Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.

The cost to apply and register for all four parts of the CPA Exam in West Virginia are as follows:


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*West Virginia‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a $10 re-examination fee, a $40 fee for each section and the associated exam section fees above will apply.


Study for, and PASS the CPA Exam!

Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.

Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?

By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.

The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.

As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!

You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.

If you still can’t decide which course is best, send me an email and I’ll personally help you! 


WV CPA Work Experience Requirements

In addition to the education requirements discussed above, the West Virginia Board of Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing:

  • At least 1 year of qualifying accounting experience supervised by a licensed CPA.
  • Qualifying accounting experience is defined as “any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or consulting skills.”
  • Experience can be earned in private practice, government, industry, academia or public practice.
  • Experience must be earned within the 4-year period immediately preceding your license application.


Pass an Ethics Exam?

Good news! Unlike some other states, the West Virginis Board doesn’t require you to complete an ethics course prior to obtaining your CPA license! You may have to complete one as part of your annual CPE requirements once you’re licensed though, but you can worry about that later :).


Get Your CPA License!

Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!

West Virginia’s application process is fairly straightforward, however it varies depending on when you passed the CPA exam. In order to receive your CPA license, you’ll need to complete and submit the following:

*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150-hour rule).

Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.


Additional Resources and Information

FAQs on Exam Process

More info on the CPA Exam in West Virginia

More info on West Virginia Education Requirements

More info on West Virginia Licensing Requirements

More info on Fees

Application Portal

Contact Information

West Virginia Board of Accountancy

Office Address

405 Capitol Street, Suite 908

Charleston, WV 25301-1744

Contact form: https://www.boa.wv.gov/contact/

Phone: (304) 558-3557

Fax: (304) 558-1325

Additional Organizations

NASBA

West Virginia Society of CPAs


Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.

To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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