Licensees may organize in the form of an Accounting Corporation or a Professional Limited Liability company by filing the correct application below to the Board of Accountancy as well as making application at the Secretary of State's web site.
An Accounting Corporation and a Professional Limited Liability Company must make application for a Firm Permit along with the AC or PLLC application. These applications must be approved by the Board Presdent and the approval form must be provided to the Secretary of State's office as part of their application process.
An AC or PLLC will renew their firm permit on an annual basis.
Firm Naming Practices
Please consider the following information before making application for an Accounting Corporation or a Professional Limited Liability Company
A licensee cannot practice public accounting under a firm name that is misleading.
Names of one or more past partners, members or shareholders may be included in the firm name of a successor partnership, limited liability company, or corporation. A partner, member or shareholder surviving the death or withdrawal of all other partners, members or shareholders may continue to practice under a name which includes the name of past partners, members or shareholders for up to two years after becoming a sole practitioner.
W.Va. Code § 30-9-26. Unlawful Acts states:
(d) No licensee may use a professional or firm name or designation that: (1) Is deceptive or misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers or shareholders of the firm, or about any other matter; or (2) contains a name or term other than past or present partners, officers, members, managers or shareholders of the firm or of a predecessor firm engaged in the practice of accounting.
