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 Mobility

 Mobility and Out-of-State Firms




An out-of-state firm with no office in this state may provide a review of a financial statement performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS) for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a firm permit if the firm:

  • Meets firm ownership requirements;
  • Is enrolled in a Peer Review Program that conforms with applicable rules and;
  • Performs services through an individual with substantial equivalency practice privileges.

An out-of state firm that does not perform attest services for a client having its home office in this state may perform other professional services while using the title "CPA" or "CPA firm" without a firm permit if it performs the services through an individual with substantial equivalency practice privileges; and if the firm may lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

An Application for Firm Permit with Authorization to Perform Attestation Services is required for an out-of-state CPA firm who performs the following services for a client whose home office is located in West Virginia:

  • an audit or other engagement to be performed in accordance with SAS,
  • an examination of prospective financial information to be performed in accordance with SSAE, or
  • an engagement to be performed in accordance with the auditing standards of the PCAOB.     

Application for Firm Permit with Authorization to Perform Attestation Services 
for Out-of-State Firms

Mobility, Jurisdiction and Disciplinary Authority

By law, a CPA of another state exercising practice privileges in West Virginia and the CPA firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:

  • the personal and subject matter jurisdiction and disciplinary authority of this Board.
    compliance with the provisions of the West Virginia Accountancy Law and the rules and regulations adopted by the Board.
  • in the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of the CPA firm.
  • the appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this board against the licensee.

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