Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction

The Application Processing Fee is $200.00

The Application for Reciprocal Certificate of Certified Public Accountant From a Substantially Equivalent State or Jurisdiction was designed for those applicants whose original certificate/license is from a substantially equivalent jurisdiction. It may also be utilized by those individual applicants whose personal qualifications are considered substantially equivalent. To determine if your state of original certification is considered substantially equivalent, please visit NASBA's web site at http://nasba.org/licensure/substantialequivalency/.

Authorization to Release Information Interstate

Before you begin filling in the application form, please download, complete your portion, sign and send a copy of the Authorization and Interstate Exchange of Examination and Licensure Information to the state where you secured your original Certificate of Certified Public Accountant. The complete form must be mailed or e-mailed directly from the certifying state to the West Virginia Board of Accountancy office at the address indicated on the form. The first portion of the form must be completed and signed by the applicant giving permission for the certifying board to verify and release your exam scores and licensure record. Check with the certifying board before forwarding the form to determine if a fee for this service should be included.

Please have the following files scanned and ready for upload during the application process:

1. Documentation supporting any name change due to marriage, divorce or court decree.
2. Head and shoulders passport style photo taken within the past six months. Photo size should be approximately 2"x2".
3. A copy of your current license(s) to practice.

Please be aware that effective July 1, 2018, a new applicant for licensure must submit to a state and federal criminal history record check. You may contact the Board of Accountancy at (304) 558-3557 or wvboa@wv.gov to secure the necessary forms and procedure for obtaining a criminal history record check in your state.

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