West Virginia CPA Experience Requirements 2025

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West Virginia CPA Experience Requirements

To meet the West Virginia CPA experience requirements and become a CPA, 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.

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.

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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.
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Summary of West Virginia CPA Requirements

Credit hours to sit for the CPA exam	120
Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam (*including below)	30
*Credit hours in ethics course	3
Credit hours in business law course	3
Credit hours in business subjects to sit for the CPA exam	27
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	1 year
Ethics exam required to get a CPA license	Yes

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 “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core 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.

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

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

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.

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 $254..80 per CPA exam section totaling $1,019.20 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)	$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

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.

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.