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Firm Registration Requirements

West Virginia Accountancy Law requires firms who meet the following criteria to hold a firm permit:

  1. Any firm with an office in this state who performs attest or compilations services;
  2. Any firm with an office in this State that uses the title "CPA" or "CPA firm"; or 
  3. 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

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