The Board requires a simple majority of the financial interests and voting rights of all partners, officers, shareholders, or managers to belong to licensed certified public accountants or registered public accountants.
All non-CPA owners must be active participants in the firm or in affiliated entities. Non-licensee owners are considered active participants if they are employed in the firm for at least 20 hours per week and are otherwise legally authorized to provide compatible professional services. Non-licensee owners must have no direct control or personal supervision of the practice or personnel who act on behalf of the firm in giving assurance in a report or otherwise.
Professional limited liability companies must defer to the membership requirements cited in Chapter 31B. Uniform Limited Liability Act. Article 13. Professional Limited Liability Companies,
The West Virginia Board of Accountancy filed a Notice of Public Comment with the West Virginia Secretary of State's Office on May 10, 2023.
Board staff has received several inquiries whether the Board will be providing blanket extensions of the CPE requirement and CPA license and firm permit renewals.
Method for Providing Verifications During the COVID-19 Pandemic
Please be aware that Identogo facilities are closing for various periods of time due to the COVID-19. If you have scheduled a fingerprinting appointment for a criminal history record check as part of the CPA license application process...