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Substantial Equivalency Information


Substantial equivalency refers to a determination by the board or its designee that the education, examination, and experience requirements contained in the statutes or rules of another state are comparable to or exceed the education, examination and experience requirements contained in the Uniform Accountancy Act or that an individual certified public accountant's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements contained in the Uniform Accountancy Act.  In determining whether the certification requirements of the other state or the individual are substantially equivalent to the certificate requirements of the Uniform Accountancy Act, the Board is authorized to use the National Qualification Appraisal Service.

A substantial equivalency practitioner is any individual whose principal place of business is not in this state, who holds a certificate from another state and has complied with the provisions of the substantial equivalency practice privileges section of the Accountancy Law (W.Va. Code §30-9-16 et seq.)

For information regarding substantial equivalency certification requirements,  http://www.boa.wv.gov/licensing/Pages/CertificationLicensure.aspca

For information regarding substantial equivalency practice privileges, http://www.boa/wv.gov/licensing/Pages/PracticePrivileges.aspx


Substantially Equivalent States and Jurisdictions: NASBA's List of substantially equivalent jurisdictions
Alabama, Connecticut, Kansas, Hawaii, Montana, Nebraska, Oklahoma are two-tier states (meaning that a certificate is initially obtained which does not allow the individual full privileges as a CPA.  Only those CPAs in these states who currently hold an active license or permit are considered substantially equivalent.

California, New Hampshire, Vermont: have more than one path to licensure with at least one path meeting the substantial equivalency requirement.  At such time as the alternate paths to licensure expire in the individual states, the individual states will be considered substantially equivalent.


Not Substantially Equivalent States and Jurisdictions:   Virgin Islands

An individual from a non-substantial equivalency state who holds a valid license as a certified public accountant and has obtained NASBA's National Qualification Appraisal Service verification that his or her individual CPA qualifications are substantially equivalent to the CPA licensure requirements of the Uniform Accountancy Act may practice in West Virginia as a substantial equivalency practitioner.

As of this writing, the following mutual recognition agreements are recognized by the West Virginia Board of Accountancy as substantially equivalent to West Virginia's CPA designation (other individual requirements may need to be met in order to qualify for a substantial equivalency reciprocal certificate in West Virginia)

Institute of Chartered Accountants in Australia

Canadian Institute of Chartered Accountants

Canada, Mexico, and United States Memorandum of Understanding

Chartered Accountants Ireland (formerly the Irish Institute of Chartered Accountants)

Instituto Mexican de Contadores Publicos

New Zealand Institute of Chartered Accountants

Hong Kong Institute of Certified Public Accountants

For an updated listing of substantially equivalent foreign designations, please follow the link:  http://www.nasba.org/international/mra/    

Updated Juy 29, 2013

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