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August 14, 2015 - Firm Naming Practices

The Board considered a request from a CPA to allow the firm name to contain words and terms other than that of the name of a past or present partner, member, manager or shareholder. Board members agreed that the name of her firm must conform with Board Rules. The Board advised that this does not preclude the CPA from using a "tagline" utilizing a phrase, term or words that would not be allowed in the firm name.

January 10, 2014 - Retired CPA's name on letterhead

The Board determined that the terms "CPA-Inactive," "CPA Deceased" or "CPA Retired" were legitimate terms to use on the letterhead to identify predecessors of the firm as long as the retired CPA's name is clearly delineated on the letterhead from the active licensees of the firm.  If the retired CPA is still living, the firm may use the terms:  John Doe, CPA-Inactive or John Doe, CPA-Retired

November 14, 1996 - Restrction regarding the use of CPA

The Board has a long-standing position that CPA employees may not use, display nor in any way inform the public or promote the fact that one holds a CPA certificate or is a currently licensed CPA if one is employed by an organization that renders bookkeeping or tax services but is not a recognized CPA or PA firm.  Because one is employed by an employer who is not a CPA firm, the use of the CPA designation by the employees must be carefully limited so as not to mislead the public as to the ownership and qualifications of the employer firm.

November 29, 1993 - Limited Liability Partnerships

The Board, through its counsel, determined that there is no prohibition contained in West Virginia Law against operating an accounting practice in teh form of a limited liability partnership.

June 25, 1991 - Designations for Companies 

The Use of "and Company," "and Associates," or "and Co."

The Board agreed to follow the ruling of the AICPA in their action or around November 1989, at which time the AICPA withdrew the prohibition against the use of the designations "and Company," or "and Associates" or "and Co." and such designation are now permitted. (This information lifted from A.G. Counsel Kelli Talbott's letter of June 11, 1991, in response to inquiry of a West Virginia licensee.)


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