West Virginia CPA Ethics Exam Requirements [2022]

West Virginia CPA Ethics Exam Requirements

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West Virginia CPA Ethics Exam Requirements

While most states require ethics before licensing, West Virginia candidates can become a CPA without it as there are no West Virginia CPA ethics exam requirements. However, part of the Continuing Professional Education (CPE) requirement is to attend and complete 4 hours of acceptable professional ethics during the third calendar year.

This article will help you to become a CPA in West Virginia and is a requirement for you to take the West Virginia CPA exam.

Summary of West Virginia CPA Requirements

Credit hours to sit for the CPA exam120
Bachelor’s required to sit for the CPA examYes
Credit hours in accounting subjects to sit for the CPA exam (*including below)30
*Credit hours in ethics course3
Credit hours in business law course3
Credit hours in business subjects to sit for the CPA exam27
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license1 Year
Ethics exam required to get a CPA licenseYes

West Virginia Education Requirements

To meet the West Virginia CPA education requirements, candidates must have 150 semester credit and a bachelor’s degree that consists of 30 semester hours of accounting, 3 semester hours in ethics, 3 semester hours in business law and 27 semester hours in business and related courses; however, you may take the CPA exam after completing your bachelor’s degree, which typically requires 120 hours.

Credit Requirements for West Virginia CPA License

With most bachelor’s degrees in accounting requiring 120 semester hours, pursuing a master’s degree in accounting or a post-baccalaureate certificate is the most common route to obtain the 30 more credits needed to become a CPA in West Virginia.

Many of these programs are entirely online. You can also locate specialized five-year CPA track programs with a hybrid bachelor’s and master’s curriculum tailored exclusively to provide you with the 150 semester hours required to achieve West Virginia CPA standards.

Accepted Educational Institutions

The West Virginia Board of Accountancy will accept any accounting degree and additional business and accounting credits acquired from any institution or university in the United States that has standard regional accreditation from one of the following agencies:

Required Courses

Comply with CPA degree and study requirements. The 150 semester hours of instruction you accomplish through a mix of your bachelor’s degree, any concurrent accounting certificate, and graduate studies. Work with your adviser to ensure that you take the appropriate courses as you go through your research. You will need to meet not only your college’s graduation requirements but also the West Virginia Board of Accountancy’s requirements, which have particular guidelines:

  • 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)

Foreign Education

Any credits earned in a foreign college or university must be reviewed and validated. Assume you are enrolled in or a graduate of an unaccredited program.

In such instance, the West Virginia Board of Accountancy must review it to ensure that it meets the state’s standards for you to sit for the CPA Examination. Transcripts from foreign schools must be assessed by Foreign Academic Credentials Services, Inc. or NASBA International Evaluation Services for graduates.

Pass the Uniform CPA Exam

The American Institute of Certified Public Accountants (AICPA) Uniform CPA Exam, which is required for a CPA license in all 50 states, is administered by the National Association of State Boards of Accountancy (NASBA).

Applicants should transmit their transcripts to the Board and download and print the online character reference form before completing the Certified Public Accountant Examination application. Once the application has been completed and approved, candidates may plan and complete the four components of the exam in any sequence, albeit all four sections must be passed with a score of 75 or above within an 18-month rolling period. Candidates must submit the Intent to Sit form on the Board’s website for each section.

On the Uniform CPA Exam application process, there is an area where you can declare if you want special testing accommodations. To make these adjustments or for further formation, please contact the West Virginia Board of Accountancy Exam Coordinator at (304) 558-3557. 

The Four CPA Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements, or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting, and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology, and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPAexcel, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

West Virginia CPA Exam Cost Breakdown

The West Virginia CPA exam cost consists of four main fees: an initial application fee of $170 for all sections of the exam, the $226.15 per CPA exam section totaling $905 for all four sections, the initial certification/license fee of $120 and a renewal fee of $85.

Initial Exam/Re-Exam Fee$10.00
Exam Registration per part$40.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Initial Certification/License$120.00
Renewal Fee$85.00
Late Renewal Fee$50.00

West Virginia CPA Experience Requirements

To meet the West Virginia CPA experience requirements, candidates require 2,000 hours or 12 months of experience in attest, accounting, management advisory, audit, review, and compilation of financial statements, tax (including preparation of tax returns), tax research, financial advisory, and consulting skills and keeping books and records.
The employment experience may occur in government, private practice, non-profit organizations, industry, public practice, or academia and must be documented on an Experience Verification Form.

Apply for Your West Virginia CPA License

Submit Your Application for Issuance

Now that you have passed the Uniform CPA Examination and fulfilled the practical experience requirement of the state of West Virginia, you may apply for certification. Make sure that you have completed the following steps on the checklist below:

a. Checklist

  • Satisfy the educational requirement of 150 semester hours. College transcripts (with the raised seal of the institution) must be provided directly from your school to the West Virginia Board of Accountancy, 106 Capitol Street, Suite 100, Charleston, West Virginia 25301.
  • Apply via the West Virginia Board of Accountancy to take the Uniform CPA Examination
  • Fulfill the state’s practical experience requirement of one year’s work experience in the field. Have a CPA or registered public accountant in West Virginia verify this experience on the Experience Verification Form.
  • Submit the signed and notarized Experience Verification Form along with your West Virginia certification application to the West Virginia Board of Accountancy

b. Apply for your Initial CPA Certificate/License in West Virginia. Use the Application for Initial Certificate/License.

Forms for this application may be downloaded from the West Virginia Board of Accountancy website.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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