State Requirements

West Virginia

Last Updated 12/20/2018

Age Requirement	None
Citizenship Requirement	No
Residency Requirement	No
Social Security # Requirement	Yes
Education Requirement for Licensure	150 hours (including B.A.)
Participates in International Examination Program	Yes
Hours in Accounting:	30 semester hours of accounting (excluding Principles of Accounting), including a minimum of 6 credit hours in financial or intermediate accounting; 6 credit hours in auditing or accounting information systems (at least 3 must be in auditing); 6 credit hours in taxation; 3 credit hours in cost accounting, managerial accounting, governmental accounting or not-for-profit accounting; and 9 credit hours in accounting electives. Accounting internships or independent studies not exceeding 3 credit hours may satisfy this accounting elective requirement. *Also required for licensure: 3 hours in Business Law and 27 hours in Business.
Exam sitting requirements:	B.A. (120 hours)
Experience Requirements:	1 year of experience, verified by a licensed CPA, providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. May be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice.
Ethics Exam:	No ethics exam