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. However, the CPA must complete and return the CPE reporting form before the January 31 deadline indicating the exempt status.
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.)
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.
Should it become necessary to close State Offices in an attempt to prevent further spread of the virus, Board staff have made arrangements to work remotely from their homes. On a limited basis, we will be able to answer any questions via email or through the Contact Us form on the Board’s web site. Board staff will also have the capability to process CPA Exam, licensure and firm applications, as well as Intents-to-sit and CPE Reporting Forms.