W.Va. Accountancy Law requires all public accounting firms with an office in West Virginia to register with the Board. W.Va. Code 30-9-2(16) defines a firm as:
"...any business entity, including but not limited to accounting corporations and professional limited liability companies, in which two or more certified public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants."
All public accounting firms must comply with firm organization and registration requirements and annually renew their registrations with the Board. For more information regarding firm permits, please visit: Firm Registration Requirements
Public accounting firms that perform attest work are subject to peer review requirements. W.Va. Accountancy Law defines attest services as:
- An audit or other engagement to be performed in accordance with the Statements on Auditing Standards;
- A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services;
- An examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements; or
- An engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.
For West Virginia firms, the Peer Review Program is administered by the West Virginia Society of CPAs.
Out-of-state firms performing services in West Virginia should review the Mobility requirements page.