All accounting firms located in West Virginia must first make application for a firm permit.
The Accountancy Law defines a firm as:
Certified Public Accountant licensees may practice public accounting only in the form of a:
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.
On Tuesday, September 4, 2018, Governor Jim Justice appointed two new members to the West Virginia Board of Accountancy.
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.