Board of Accountancy > Firms > Firm Registration Requirements
Firm Registration Requirements
West Virginia Accountancy Law requires firms who meet the following criteria to hold a firm permit:
- Any firm with an office in this state who performs attest or compilations services;
- Any firm with an office in this State that uses the title "CPA" or "CPA firm"; or
- Any firm that does not have an office in this state but performs the following attest services for a client whose home office is in West Virginia:
(see information regarding Mobility and Out-of-State Firms )
- Audit or other engagements to be performed in accordance with Statements on Auditing Standards;
- Examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements; or
- Engagements to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB)
In-State Firm Permit Application with Authorization to Perform
Attestation Services
Out-of-State Firm Permit Application with Authorization to Perform
Attestation Services