Ethics CPE Requirement

Effective with the 2012 CPE reporting year,  each licensee must secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement.   

 A program in Ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.  

The following list of course providers and/or courses are accepted by the West Virginia Board of Accountancy for CPE credit in ethics: (other courses or providers may qualify -- please check with the Board office)

• the West Virginia Society of CPAs;
• the West Virginia Public Accountants Association;
• the West Virginia Tax Institute;
• local chapters of state societies of CPAs;
• other state societies of CPAs;
• college and university courses where all or a portion of the course hours presented are dedicated to ethics subject matter (the course syllabus or Certificate of Completion/Attendance should indicate the number of CPE hours dedicated to ethics);
• courses approved by the National Association of State Boards of Accountancy (NASBA) which indicate the number of ethics hours credited for the course;
• courses offered by AICPA which indicate the number of ethics hours credited for the course;
• ethics courses approved by other state boards of accountancy; and 
• approved ethics courses developed and presented by other state or federal governmental agencies.