CPE compliance is based on the calendar year of January 1 to December 31.
If the individual's initial license to practice was issued during the current calendar year, the WV CPA is exempt from securing CPE hours.
The individual's annual CPE is subsequently based on a 120-hour rolling three-year period -- meaning that CPE compliance will be based on a minimum of 120 hours secured during the current calendar year and the two previous years. (For example: the first three-year period could include hours secured in 2016, 2017, and 2018; the next year CPE compliance period would be based on hours secured in 2017, 2018, and 2019; and the next year CPE compliance period would be based on hours secured in 2018, 2019, and 2020, etc.)
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.
2022 CPE Season is upon us. Please ensure that you secure all CPE hours by December 31, 2022, and report the CPE courses online by the January 31, 2023 deadline.
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.