State Requirements

West Virginia

State & Territory Requirements

Last Updated 10/17/2014


Age Requirement 18
Citizenship Requirement No
Residency Requirement Yes
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 27 semester hours or equivalent quarter hours in specific accounting courses, excluding introductory accounting courses covering the principles of accounting components, including the minimum requirements of 6 hours in financial accounting or intermediate accounting, 6 hours in auditing or accounting information systems with a minimum of 3 hours in auditing, 3 hours in taxation, 3 hours in cost, managerial, governmental or not-for-profit accounting and 9 hours in accounting electives
Exam sitting requirements: B.A. (120 hours)
Experience Requirements: 1 year general experience gained through the employment in private practice, government, industry, not-for-profit organization, academia or public practice.
Ethics Exam: No ethics exam
State Society

West Virginia Society of CPAs

Judy Proctor


900 Lee Street East

Suite 1201

Charleston, WV



State Board

West Virginia Board of Accountancy


405 Capitol Street, Suite 908

Charleston, WV


CPA Exam Application form

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