Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction

The Reciprocal Application Fee is $200.00.

Please supply all information requested and answer all questions. If the questions do not apply, indicate N/A.

Incomplete applications will not be processed until all information has been supplied. You will be notified via e-mail communication once your Reciprocal Certificate Application has been approved.

Please collect and scan the following documentation into Adobe .pdf format for submission with your application. You will be given the opportunity to upload these files during the application process.

1. A copy of your military discharge or DD-214 must accompany the application (if applicable).
2. A copy of all transcripts directly submitted from the institution to the Board office.
3. If your name has changed by marriage and/or divorce, please supply the proper documentation supporting this change.
4. Enclose a 2" x 2" head and shoulders passport-style photo taken within the past six months.
5. Check with the Board office at (304) 558-3557 to determine if it is necessary for you to submit the Experience Verification form with your Reciprocal Certificate Application.
6. Character Witness Page should be completed by two personal references and one licensed Certified Public Accountant with which you have been acquainted for a minimum of one year.

Provide a copy of the Interstate Exchange of Examination and Licensure Information to your original certifying board for completion. The form must be returned directly from the certifying board to the West Virginia Board of Accountancy. Board staff will upload this form to your database record.

While you are in the application process please do not use the back button in your browser. If at any time you wish to exit the application process, please either click the "Save for Later" or "Exit" button located at the bottom of the page.