Since the Board only accepts those hours that appear on a four-year degree granting institutions transcripts, effective October 24, 2019, the Board adopted a policy that it is no longer necessary to require an exam applicant to provide transcripts from the community/technical/associate level institutions unless the applicant needs the Board to consider a course that is not reflected on a four-year degree granting transcript.
A CPA-Inactive may serve as a character reference for the CPA Examination Application only.
The Board agreed to accept foreign transcripts evaluated by the NASBA International Evaluation Services (NIES).
A request to confirm the life of a conditioned credit on the CPA Examination must be made in writing and mailed directly to the Board. The Requestor must provide full name, social security number, complete address and phone number as reflected on Board records. Only written requests from candidates will be honored. A verbal response, if given, shall be non-binding and candidates who thereafter act in reliance, do so at their own risk.
The West Virginia Board of Accountancy will accept the PASS/FAIL grading for the purposes of evaluating an applicant's transcript to determine if the applicant has met the academic requirements to sit for the AICPA Uniform CPA Examination.
The Mentor Program offered by the College of West Virginia was determined acceptable toward meeting the academic requirements of applicants for the CPA Examination.
The West Virginia Board of Accountancy will accept for academic credit, courses through the College Level Examination Program (CLEP) provided that the courses are included on the college transcripts from an approved institution.
The West Virginia Board of Accountancy will recognize teh Board of Regents Degree (BOR) as meeting the academic requirement to sit for the CPA Examination, provided that the degree includes the specific accounting, business law and business hours required by the Board.
The West Virginia Board of Accountancy will only accept the transfer of CPA Exam credits from other testing jurisdictions for candidates who have met the requirements of that other testing jurisdiction to retain credit for passing a certain part or parts of the Exam. Also, at all times, the requirement for retaining a credit which is to be transferred must equal or exceed the requirements of the West Virginia Board of Accountancy at the time the part or parts of the Exam in question was taken.
If someone inquires regarding the status of a CPA Exam candidate, the West Virginia Board of Accountancy will verify ONLY that the applicant has been approved to sit as a West Virginia candidate. The disclosure of any additional information such as scheduling, testing and grade results for sections of the Examination, is prohibited inasmuch as this information is part of the candidate's file and would not be available without express written permission of the candidate.