Registration Requirements

West Virginia Accountancy Law requires firms who meet the following criteria to hold a firm permit:

Any firm with an office in this state who performs attest or compilation services;

Any firm with an office in this State that uses the title "CPA" or "CPA firm"; or 

Any firm that does not have an office in this state but performs the following attest services for a client whose home office is in West Virginia: (see information regarding Mobility and Out-of-State Firms )

• Audit or other engagements to be performed in accordance with Statements on Auditing Standards;
• Examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements; or
• Engagements to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB)