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 Application Process

  1. The CPA Examination Application is received in the Board office, date stamped and checked for completeness and compliance with Board requirements.
  2. Personal information and various other data are recorded on the Board's data system and the fee is recorded and deposited.
  3. The application is forwarded to two Board members for approval.
  4. Applications are returned back to Board office for submission of approved applications to NASBA's data system. 
  5. The Board generates an Approval Letter to the examination candidate. 
  6. NASBA processes the data submitted by the Board and generates a Payment Coupon to the candidate. 
  7. The candidate receives the Payment Coupon from NASBA and makes payment for the Exam Section(s) to be taken by credit card online at: www.nasba.org/exams/cpaexam/westvirginia/  or by phone: 1-800-MYNASBA (696-2722). (You may also use this phone number if you are having problems paying on NASBA’s web site.) 
  8. The candidate receives a Notice to Schedule (NTS) from NASBA. 
  9. The candidate uses the information from the NTS to arrange a date and time to test for Exam Section(s). (Schedule your exam at www.prometric.com/CPA or 800-580-9648) [NASBA encourages candidates to use the online scheduler])
  10. The candidate sits for Exam Section(s) at scheduled date and time. (Remember to bring your NTS and identification documents to the Testing Center). 
  11. Completed exams are transmitted to AICPA from the Testing Center. 
  12. Scores are released to NASBA from AICPA in no particular order. 
  13. NASBA generates a Grade Results report  to each candidate by e-mail notifications.
  14. NASBA electronically provides the Board with all Grade Results information. 
  15. The Board provides confirmation in writing when the Candidate passes all four parts of the examination.   After successful passage of all four parts of the Examination within eighteen month period, if the Exam candidate has met all other requirements for licensure, he/she may utilize the Application for Certification/Licensure from our web site to make application for licensure.

Important Changes to the Academic Requirement to Qualify for the CPA Examination

Effective July 1, 2016,  the number of semester hours required in Business Law to qualify for the CPA Examination is now 3 instead of 6.  Additionally, 30 semester hours are now required in accounting courses instead of the previous 27-hour requirement.

Effective July 1, 2018, the number of semester hours needed in Taxation to qualify for the CPA Examination will be 6 instead of 3.

During the transition period, until the academic change are fully implemented on July 1, 2018, a candidate may use a second Business Law course as part of the 30 accounting hours required or he/she may secure 30 accounting hours (with the additional 3-hour course preferably in Taxation).

    Last changed: September 22, 2016

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