The applicant for certification shall demonstrate at least one year of experience in the four-year period immediately preceding the application in providing any type of relevant service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience requirement may be satisfied by employment in private practice, government, industry, a not-for-profit organization, academia or public practice and must be verified by the holder of an active West Virginia certificate, a West Virginia registered public accountant or a holder of an out-of-state certificate.
1. In evaluating the experience of the applicant, the Board shall consider the complexity and diversity of the work performed as well as any other factor the Board may consider relevant.
2. Any person who has been requested by the applicant to provide evidence of the applicant's experience shall comply with the request. Any person who refuses to provide evidence shall, upon request of the Board, explain in writing or in person the basis for his or her refusal.
3. The Board may require any licensee who has furnished evidence of an applicant's experience to substantiate the information. The Board may require the applicant and/or the licensee to provide documentation supporting the evidence of experience for review by the Board.
4. The Board may require any applicant to appear before it or its representative to supplement, explain, or verify the evidence of experience.
Prior Certificants. -- No person who, on July 1, 1989, held a license as a certified public accountant previously issued by the Board shall be required to obtain an additional or substitute certificate or to fulfill an experience requirement in order to renew a certificate.
Experience Requirement for Not Substantially Equivalent Practitioners Within the ten-year period immediately preceding the application and after passing the examination upon which the applicant's certificate in the other state was based, the applicant must have one year of experience outside of this state of the type described under Experience Requirement above.
Experience Requirement for Foreign Designations Applicants shall have completed an experience requirement, substantially equivalent to the requirement set out under Experience Requirement above in the jurisdiction which granted the foreign designation; or shall meet equivalent requirements prescribed by the Board within the ten years immediately preceding the application.