Pursuing a CPA licensure in West Virginia offers a great opportunity to advance your career in accounting. The West Virginia Board of Accountancy oversees the CPA licensing process, ensuring that candidates meet the necessary educational, experience, and ethical requirements. Here’s a detailed overview of the CPA requirements in West Virginia:

Educational Requirements

• Semester Hours: 150 semester hours.

• Minimum Degree: Baccalaureate degree.

• Accounting and Business Courses:

• 30 semester hours in upper-division accounting courses (including 3 hours in ethics and 3 hours in business law).

• 27 semester hours in business-related courses.

CPA Exam

• Credit Requirements for Sitting: 120 semester hours.

Work Experience Requirements

• Duration: 1 year of general work experience.

• Timeline: Must be completed within four years prior to applying for licensure.

Ethics Exam Requirements

• Requirement: No mandatory state ethics exam in West Virginia.

Citizenship, Age, and Residency Requirements

• Age: Minimum 18 years old.

• Citizenship: U.S. citizenship is not required.

• Residency: Candidates must be a resident, employee, or maintain an office in West Virginia.

Social Security Requirements

• Requirement: Yes, a Social Security number is required.

International CPA Examination Program

• Participation: Yes, West Virginia participates.

• International Candidates: Must meet the Board’s requirements and have credentials evaluated.

CPA Exam and Licensing Fees

• Initial Application Fees:

• Initial Application Fees: $10.

• Per Part Application Fees: $40.

• Exam Fees (per section):

• AUD: $224.99

• BEC: $224.99

• FAR: $224.99

• REG: $224.99

• Total Exam Fees: $954.50.

• Re-examination Application Fee: $40.

License Renewal

• Cycle: Information on the specific renewal cycle and requirements should be directly obtained from the West Virginia Board of Accountancy.

• Continuing Professional Education (CPE): CPAs in West Virginia are typically required to complete CPE for license renewal. The specific number of hours and areas of study can be verified with the Board.

Conclusion

The process of becoming a CPA in West Virginia is comprehensive, requiring a blend of education, experience, and examination. For specific questions or clarifications, reaching out to the West Virginia Board of Accountancy is advisable.