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 Application Procedures

A potential candidate should review all exam requirements by the West Virginia Board of Accountancy before making application to sit for the CPA Examination.

The application for examination consists of the following eight main parts which must be completed:

  • General Background Information
  • Education Information
  • Two character witnesses
  • CPA or PA character witness
  • Non-disclosure agreement
  • Request for modification of the CPA examination [in compliance with the Americans with Disabilities Act (ADA) of 1990]
  • Notarized signature affirming the information supplied on application
  • Signed form indicating that you have read and understand Board Rules regarding cheating.

Applicants are required to order valid college and/or university transcripts (not copies) signed by school officials from all colleges and universities attended. Transcripts must have an official raised seal. The transcripts should be sent directly to the West Virginia Board of Accountancy office at:

West Virginia Board of Accountancy 
405 Capitol Street, Suite 908
Charleston, WV 25301-1744

A transcript is required from every college/university attended even though the transcript from the institution conferring the degree may show all transferred credits.  Applications cannot be accepted until college transcripts have been received. Call or e-mail  the Board office at wvboa@mail.wvnet.edu  or (304) 558-3557  for verification that your transcript(s) have been receive before mailing the application.

The Board also requires the applicant to supply one color passport style photo with the application. The candidate should clearly print his/her name on the back of the photo. The photo should be paper-clipped to the application. Do not tape or staple.

Initial Application Packet (fill-in Application)  NEW APPLICATION!  PLEASE READ INSTRUCTIONS CAREFULLY!


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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