Authorization to Perform Attest Services

Sole proprietorships that are not organized as an accounting corporation or a professional limited liability company are not required to secure a firm permit to practice public accounting in West Virginia. However, if the sole proprietorship is offering to perform attest or compiliation services, the individual practitioner must file an Authorization to Perform Attest/Compilation Services and enroll in a Peer Review Program approved by the Board. In West Virginia, the Peer Review Program is administered by the West Virginia Society of CPAs.