- CPA Examination
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CPA License
- Verify a CPA License
- CPA Licensure - FAQ
- License Policies
- Criminal History Record Check
- Mobility
- Change CPA Info
- Certification
- Individual Practitioner Auth
- Activation of License
- Reciprocal Certification
- Reciprocal Certification Overview
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Reinstatement
- CPE
- Out-of-State CPA
- Application Forms
- Application for Activation of CPA License
- Application for CPA Initial Certificate/License
- Initial Registration to Perform Attest/Comp Services as an Individual Practitioner
- CPE Reporting Form
- CPE Late Filing Form
- CPE Extension Request Form
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Application for Reinstatement of Certificate/License: Login
- Renewal
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Firms
- Verify a Firm Permit
- Registration Requirements
- Firm Ownership Requirements
- Firm Policies
- Organization Types
- Peer Review
- Change Firm Info
- Firm Permit/AC/PLLC Online Applications
- Firm Permit Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Firm Authorization
- Firm Authorization Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Application Forms
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Forming an AC or PLLC
- Renewal
- Public
- About
- Resources
Ownership Requirements
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.
Non-CPA Owners
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 Company Ownership Requirements
Professional limited liability companies must defer to the membership requirements cited in Chapter 31B. Uniform Limited Liability Act. Article 13. Professional Limited Liability Companies,
Related Information
Forms & Documents
- Accounting Corporation Application
Fillable form. Must be accompanied with the Firm Permit Application and fees.543 KB - PLLC Application
Fillable form. Must be accompanied with the Firm Permit Application and fees.971 KB - Firm Permit with Authorization - WV CPA Firm
Fillable form to print and mail with fee.401 KB - Firm Permit for Out-of-State CPA Firms
Fillable form to print and mail with fee.448 KB - Firm Permit for Firms Who Do Not Perform Attest/Compilation Services
Fillable form to print and mail with fee.359 KB - Firm Permit Only Renewal Procedures204 KB
- WV Firm with Authorization Renewal Procedures204 KB
- Out-of-State Firm with Authorization Renewal Procedures205 KB
- How to Print Your Firm and Authorization Permits After Renewal291 KB
Firms
- Verify a Firm Permit
- Registration Requirements
- Firm Ownership Requirements
- Firm Policies
- Organization Types
- Peer Review
- Firm Permit Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Firm Authorization Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
Firms News Articles
Notice of Public Comment on a Proposed Rule
With the passage of HB 118 on June 17, 2019, the Board promulgated Rules to regulate consideration of prior criminal convictions in initial licensure determinations.
Governor Justice Appoints Two New Board Members
On Tuesday, September 4, 2018, Governor Jim Justice appointed two new members to the West Virginia Board of Accountancy.
Board Posts New Video to Website
The West Virginia Board of Accountancy has acquired a video to address the consequences for a firm or individual practitioner when they perform attest services if they do not meet regulatory requirements.