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The West Virginia Board of Accountancy was created by an Act of the Legislature effective July 1, 1959 and establishes the Board's authority to regulate the acountancy profession.

Accountancy Law

The Accountancy Law was modified by the Legislature and signed by Governor Earl Ray Tomblin on May 13, 2016.  The revised statute added  two new sections, designated as §30-9-33 and §30-9-34, all relating to regulation of the practice of accountancy; redefined attest services; added language to protect board members from civil liability; revised requirements for the issuance of  a certificate as certified public accountant including criminal background check; required mandatory training in federal antitrust law and state action immunity for members of the board of accountancy and their representatives from the Attorney General’s office; and provided for indemnification for board members.

The Board Rules and Rules of Professional Conduct

This Legislatative rule establishes general rules for the regulation of certification registration, authorization and licensure of certified public accountants the registration, licensure, and authorization of public accountants, and for the authorization and permitting of firms. Last modified and effective March 29, 2024.

Contested Case Hearing Procedure

This procedural  rule establishes the procedures for the adjudication of contested case hearings before the Board. Effective November 19, 2001.

Disciplinary and Complaint Procedures

This procedural rule specifies a procedure for the investigation and resolution of complaints against licensees, applicants, and substantial equivalency pratitioners. Effective November 19, 2001.

Resources Updated: 4/12/2024 2:44:22 PM
Page Updated: 4/12/2024 2:43:23 PM