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 Ethics Requirement

With recent Rule changes,  numerous inquiries  regarding the new CPE ethics course requirement have been received.  This explanation will attempt to clarify this new requirement.  If, after reading this information in its entirety, you have further questions, please contact Brenda Turley, CPE Coordinator, at  the Board office.   304/558-3557.

Effective with the 2012 CPE reporting year,  each licensee shall be required to secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement.   This means that, by December 31, 2012,  each individual who was  licensed on or before December 31, 2009 must have secured 4 hours of CPE credit in ethics as part of the 120-hour rolling-three-year period of 2010, 2011 and 2012.  

 A program in Ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.  

The following list of course providers and/or courses are accepted by the West Virginia Board of Accountancy for CPE credit in ethics: (other courses or providers may qualify -- please check with the Board office)

  • the West Virginia Society of CPAs;
  • the West Virginia Public Accountants Association;
  • the West Virginia Tax Institute;
  • local chapters of state societies of CPAs;
  • other state societies of CPAs;
  • college and university courses where all or a portion of the course hours presented are dedicated to ethics subject matter (the course syllabus or Certificate of Completion/Attendance should indicate the number of CPE hours dedicated to ethics);
  • courses approved by the National Association of State Boards of Accountancy (NASBA) which indicate the number of ethics hours credited for the course;
  • courses offered by AICPA which indicate the number of ethics hours credited for the course
  • ethics courses approved by other state boards of accountancy; and
  • ethics courses developed and presented by other state or federal governmental agencies

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