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 CPA Examination

The CPA Examination is a computer-based test (CBT) offered during four testing-window opportunities throughout the year.

Administrative Processing Fees paid to the West Virginia Board of Accountancy (Submitted with the application)

  • Initial CPA Examination Application - $10.00
  • Per Part Fees - $40.00 per part (use Intent to Sit form)

Testing Windows - each testing window includes two months in which one may sit for the examination and one month in which the examination is refreshed for the next testing window.  The examination is available for testing in the following months each year:

  • January/February
  • April/May
  • July/August
  • October/November

Subject Areas and Length of Examination

  • Auditing and Attestation (AUD) - 4 hours
  • Financial Accounting and Reporting (FAR) - 4 hours
  • Regulation (REG) - 3 hours
  • Business Environment and Concepts (BEC) - 3 hours

Examination Fees paid directly to the National Association of State Boards of Accountancy (NASBA) (Paid online after application approval and receipt of payment coupon)   (fees subject to change)

  • $192.03 - Auditing & Attestation (AUD)
  • $192.03 - Financial Accounting & Reporting (FAR)
  • $172.51 - Regulation (REG)
  • $172.51 - Business Environment Concepts (BEC)

A prospective Examination Candidate should review all sections the West Virginia Board of Accountancy's CPA Examination site and the following external sites for additional information.

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).


This sample test will familiarize CPA exam candidates with the format, content, and functionalities of the CPA Examination. Sample tests use the same software as the actual CPA Exam and let candidates download and answer a small set of multiple-choice questions and a simulation. IT IS HIGHLY RECOMMENDED THAT YOU REVIEW THIS SITE BEFORE TAKING THE COMPUTERIZED EXAMINATION.

NASBA's web site provided to accept testing fees: www.nasba.org/exams/cpaexam/westvirginia/  

NASBA's numbers provided to accept exam fees by telephone:
1-800-CPA-EXAM (1-800-272-3926) or 1-866-MY-NASBA (1-866--696-2722)

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Last updated:  September 22, 2016

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