AICPA and CIMA logo

Bringing together

this way to CPA logo Start Here Go Places logo A.I.C.P.A. logo
State Requirements

West Virginia

State & Territory Requirements

Last Updated 6/26/2020


Age Requirement No
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
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

Report an Error We try to ensure this information is accurate and consistent.
If you spot an error, please send us a message.