Reciprocal Certification

Certified public accountants from other states and jurisdictions who intend to perform accounting services in West Virginia and are either a

1. resident of this State,
2. will be establishing a business in this state, or
3. are an employee of a firm or business entity in this state

shall first make application for a reciprocal substantial equivalency certificate.

New Requirement - Effective July 1, 2018, all new applications for licensure in West Virginia must submit to a criminal history record check.  Please see additional information regarding this process at this link: https://www.boa.wv.gov/Licensing/CriminalRecordCheck.asp

Certification Requirements

The Board shall issue a reciprocal certificate to an applicant of good moral character who demonstrates that:  

1. He or she holds an out-of-state certificate and meets the substantial equivalency certificate requirements for a reciprocal certificate; or 
2. He or she holds an out-of-state certificate, does not meet the substantial equivalency requirements of number 1 above but does meet the reciprocal certification requirements for not-substantially-equivalent jurisdictions; or
3. He or she holds a substantially equivalent foreign designation and meets the  reciprocal certificate requirements for a foreign designations.

For an Out-of-State Certificate Holder Establishing a Place of Business in West Virginia

A holder of an out-of-state certificate who intends to establish an office in this state shall first apply to the Board for the issuance of a reciprocal substantial equivalency certificate under one of the three Reciprocal Certification categories named above. Until the applicant has applied for and received a certificate, he or she may not establish a place of business in this state.

Substantially Equivalent Jurisdiction

The Board has identified four instances in which a certificate holder from another state or jurisdication could be eligible to make application for a reciprocal certificate.  (See NASBA's Listing of Substantially Equivalent Jurisdictions Information for a listing of those states and jurisdictions determined substantially equivalent to West Virginia's education, examination and experience requirement.)

1. CPAs from a state or jurisdiction that has been deemed substantially equivalent to West Virginia's education, examination and experience requirements;
2. CPAs from a state or jurisidiction that is not substantially equivalent to West Virginia's education, examination and experience requirement, but the individual CPA meets West Virginia's education, examination and experience requirements;
3. Foreign designations that meet West Virginia's education, examination and experience requirements; and 
4. CPAs from a state or jurisdicition that is not substantially equivalent to West Virginia's education, examination and experience requirement but the applicant passed the required examination with grades that would have been passing in West Virginia at that time and meets the one-in-ten experience rule and other continuing professional education requirements. 

The Board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates and the state of issuance is deemed substantially equivalent to West Virginia requirements and if the Board determines that:

• The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act; or
• The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the Uniform Accountancy Act.

Reciprocal Application from a Substantially Equivalent Jurisdiction

Applicants who have met the preceding requirements may make application for certification on the Application for Reciprocal Certificate From a Substantially Equivalent Jurisdiction and provide the following documents: 

1. Authorization and Interstate Exchange of Examination and Licensure Information form.
   • To be returned directly from verifying board to West Virginia Board of Accountancy
   • Check with the certifying board before forwarding the Interstate Exchange of Information form to determine if a fee for this service should be included.
2. Documentation supporting any name change due to marriage, divorce or court decree
   • If marriage, send a COPY of the Marriage Certificate.
   • If divorced, send a COPY of the first page of the divorce decree which shows the Civil Action Number and the page that actually changes your name.
   • If changed by court decree, provide a COPY of the entire document.
3. Head and shoulders passport style photo taken within the past six months. Photo should be 2"x2".  If mailing a paper application, please be sure to write your name and date on the back of the photo and attach it to the application with a paper clip. (Board staff will permanently affix to the application.)
4. A copy of your current license(s) to practice.

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Non-Substantially Equivalent Jurisdiction

Applicants from a non-substantially equivalent jurisdiction or whose qualifications do not meet substantial equivalency requirements must use the Application from a Non-Substantially Equivalent Jurisdiction and provide the following documents when making application for Reciprocal Certificate:

1. Transcripts from all colleges/universities attended submitted directly to the Board of Accountancy from the institution
   • Including those institutions whose credits were transferred to another school.
2. Authorization and Interstate Exchange of Information Form 
   • Sent directly to the Board office from the verifying board.
3. If applicable, a copy of your military discharge or DD-214.
4. Experience Verification Form
5. Documentation supporting any name change due to marriage, divorce or court decree 
   • If marriage, send a COPY of the Marriage Certificate.
   • If divorced, send a COPY of the first page of the divorce decree which shows the Civil Action Number and the page that actually changes your name.
   • If changed by court decree, provide a COPY of the entire document.
6. Head and shoulders passport style photo taken within the past six months. Photo should be 2"x2".  If mailing a paper application, please be sure to write your name and date on the back of the photo and attach it to the application with a paper clip. (Board staff will permanently affix to the application.)
7. A copy of your current license(s) to practice.

Start Online Form 

Substantial Equivalency Requirements

Please review NASBA's Listing of Substantially Equivalent Jurisdictions   to determine if your state meets the substantial equivalency requirements of  the Uniform Accountancy Act and NASBA's Qualification and Appraisal Service (NQAS).