Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
West Virginia Board of Accountancy licenses CPAs in West Virginia. Its rules and forms are the authority for everything on this page.
West Virginia CPAs complete 120 CPE hours over a rolling three-calendar-year period, at least 20 in each calendar year, including 4 hours of ethics.
Sources: boa.wv.gov/Licensing/HoursRequired.asp, boa.wv.gov/Licensing/CPE-Ethics.asp, boa.wv.gov/Licensing/CPEDeadlines.asp, nasbaregistry.org/cpe-requirements/west-virginia
West Virginia CPA licenses expire every June 30 and renew online each year.
Sources: boa.wv.gov/Licensing/LicenseRenewal.asp, boa.wv.gov/Licensing/Mobility.asp, boa.wv.gov/Licensing/Reciprocal.asp, wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4088%20sub1%20enr.htm&yr=2026&sesstype=RS&i=4088, nasbaregistry.org/cpe-requirements/west-virginia
Since May 24, 2026 (House Bill 4088), West Virginia licenses through a post-baccalaureate degree with one year of experience, a bachelor's plus 30 semester hours with one year, or a bachelor's with two years. All routes require an accounting concentration and the Uniform CPA Exam.
Sources: wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4088%20sub1%20enr.htm&yr=2026&sesstype=RS&i=4088, boa.wv.gov/Licensing/EducationExaminationExperience.asp, wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4088&year=2026&sessiontype=RS
West Virginia CPAs complete 120 CPE hours over a rolling three-calendar-year period, at least 20 in each calendar year, including 4 hours of ethics. Four ethics hours count within the 120, a requirement in place since the 2012 reporting year. Hours count in the calendar year earned. Each year, compliance is measured on the current calendar year and the two before it. No CPE is required in the calendar year a license is first issued. New licensees then complete 40 hours in the first full calendar year, 20 in the second and the full 120 hours, with 4 of ethics, in the third.
CPE runs on the calendar year and is reported online by January 31 of the following year. An extension to make up a shortfall costs $75 when requested by January 31 and $225 when requested later, and none is granted after June 15 except in extreme circumstances.
West Virginia CPA licenses expire every June 30 and renew online each year. Annual. Licenses expire June 30. June 30. A license not renewed by July 31 lapses and requires reinstatement. Renewals after June 30 add a $50 late fee. After July 31 reinstatement requires the renewal fee, the late fee and $75 per month, capped at $445.
A CPA in good standing from a substantially equivalent state practices under mobility without a West Virginia license, but needs an authorization to perform attest services. Since May 24, 2026, practice privileges extend to out-of-state CPAs who met West Virginia's education requirements and to anyone licensed in another state as of December 31, 2025, with no notice or fee. A CPA employed by a firm or business in West Virginia, or opening an office there, applies for a reciprocal certificate.
To sit for the exam: a bachelor's degree or higher with an accounting concentration. For the certificate: a post-baccalaureate degree, a bachelor's plus 30 additional semester hours, or a bachelor's degree, each with an accounting concentration set by board rule. No 150-hour total has been required since May 24, 2026. The former 150-hour route continues as the bachelor's-plus-30-hours pathway.
One year for the post-baccalaureate and bachelor's-plus-30 pathways; two years for the bachelor's pathway. Experience involves accounting, attest, compilation, advisory, tax or consulting skills in private practice, government, industry, not-for-profit or academia, and is verified by a licensee.
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