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Licensure

To become a West Virginia CPA, one must satisfy the examination, education and experience requirements set forth by the Board. Several paths for licensure exist. To determine which process applies to you, read the following questions and view the links.

    1. Did you pass the Uniform CPA Examination as a West Virginia Candidate? If yes, you must meet the education and experience requirement indicated on the Education Examination and Experience Requirement page.
    2. Did you pass the Uniform CPA Examination as a candidate of another state, have never been certified or licensed in another state, and wish to be certified/licensed in West Virginia? If yes, you must meet the education, examination and experienece requirement and transfer your exam scores to West Virginia.  See Transfer of Credit
    3. Are you an actively licensed CPA in another jurisdiction and wish to open a public accounting office in West Virginia? If yes, review the Reciprocal Certification requirement.
    4. Are you an actively licensed CPA in another jurisdiction, want to provide public accounting services to West Virginia based clients, but do not intend to open a public accounting office in the state? If yes, reviewMobility and Substantial Equivalency Information.
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