State & Territory Requirements


West Virginia

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last updated 10/17/2014


Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: Yes
Social Security Number 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

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

West Virginia Society of CPAs

Judy Proctor


900 Lee Street East

Suite 1201

Charleston, WV




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board

West Virginia Board of Accountancy


106 Capitol Street

Suite 100

Charleston, WV


CPA Exam Application form


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