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 Reciprocal Certification

Certified public accountants from other states and jurisdictions who intend to perform accounting services in West Virginia and are either a

    • resident of this State or
    • have established a business in this state or
    • are an employee of a firm or business entity in this state

shall first make application for a reciprocal substantial equivalency certificate.

The Board has identified four instances in which a certificate holder from another state or jurisdication could be eligible to make application for a reciprocal certificate.  (See Substantial Equivalency Information for a listing of those states and jurisdictions that are substantially equivalent to West Virginia's education, examination and experience requirement.)

    1. CPAs from a state or jurisdiction that has been deemed substantially equivalent to West Virginia's education, examination and experience requirements;
    2. CPAs from a state or jurisidiction that is not substantially equivalent to West Virginia's education, examination and experience requirement, but the individual CPA meets West Virginia's education, examination and experience requirements;
    3. Foreign designations that meet West Virginia's education, examination and experience requirements; and 
    4. CPAs from a state or jurisdicition that is not substantially equivalent to West Virginia's education, examination and experience requirement but the applicant passed the required examination with grades that would have been passing in West Virginia at that time and meets the one-in-ten experience rule and other continuing professional education requirements. 

The Board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates and the state of issuance is deemed substantially equivalent to West Virginia requirements and if the Board determines that:

  1. The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act; or
  2. The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the Uniform Accountancy Act.

Applicants who have met the preceding requirements should make application for certification on the following form: Application for Reciprocal Certificate    The Application for Reciprocal Certificate requires verification from the original certifying board. Please complete the first portion of the Interstate Exchange of Information form included with the Reciprocal Application and forward the form to the certifying board for completion. Check with the certifying board before forwarding the Interstate Exchange of Information form to determine if a fee for this service should be included.

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