Procedures for Activation of License

Who Is a Candidate for Activation of License?

A holder of an inactive West Virginia Certified Public Accountant Certificate may complete the Application for Activation of License if the certificate holder was in good standing when he/she made the decision to place the license on  "inactive"  status.  

In order to activate a license, one must:

1. Make application on the required form, and
2. Complete and report a minimum of 40 hours of Continuing Professional Education, including a minimum of four hours in the subject of ethics, within the two previous calendar years and the portion of the year for which the application is being filed.

However, if the applicant's license lapsed due to failure to inform the Board of his/her intention to place the license on  "inactive" status or he/she failed to meet CPE compliance and therefore was not eligible for renewal, then the certificate holder must complete the Application for Reinstatetment of License.