The West Virginia Board of Accountancy filed a Notice of Public Comment with the West Virginia Secretary of State's Office on May 13, 2026.  The Board has proposed a Legislative Rule change to its Series 1 Rule - Board of Accountancy Board Rules and Rules of Professional Conduct. 

The proposed rule amendment updates the Board’s legislative rule to implement the changes enacted through House Bill 4088, effective May 24, 2026. The legislation creates an additional pathway to CPA licensure in West Virginia while retaining the requirement that all candidates pass the Uniform CPA Examination.

The rule amendment revises educational eligibility requirements to allow applicants to qualify for licensure through one of the following pathways, provided the degree is earned from an institution acceptable to the Board and includes an accounting concentration or equivalent as determined by Board rule:

• A post-baccalaureate degree;
• A bachelor’s degree plus 30 additional semester credit hours; or
• A bachelor’s degree.

The amendment also removes references to the former 120- and 150-hour educational benchmarks in accordance with HB 4088 and shifts the focus to bachelor’s and post-baccalaureate degree pathways.

In addition, the rule establishes experience requirements tied to the applicant’s selected educational pathway. Applicants qualifying with a post-baccalaureate degree or a bachelor’s degree plus 30 additional semester credit hours must complete one year of qualifying experience. Applicants qualifying with a bachelor’s degree must complete two years of qualifying experience.

The proposed amendment further revises the accounting and business concentration requirements by requiring at least 24 credit hours in upper-level accounting courses and at least 24 credit hours in business courses. In addition to these requirements, applicants must complete 3 credit hours in business law and 3 credit hours in ethics. These revisions are intended to align West Virginia’s requirements with the Uniform Accountancy Act (UAA) Model Rules and maintain consistency with surrounding states.

The Comment Period ends on Friday, June 26, 2026, at 5:00 pm.  You may file your written comments with the Board via Email:  Kristi.A.Justice@wv.gov 

Or send via U.S. Mail to:
West Virginia Board of Accountancy
405 Capitol Street, Suite 908
Charleston, WV 25301
 

The Proposed Rule is available on the web site at:  Proposed Changes

The strikethrough language is proposed to be eliminated and the underline areas will be included in the Series 1 Rule.   If you have questions, please contact the Board office at the email address above.

Thanks,

Kristi A. Justice, MA

Executive Director

West Virginia Board of Accountancy

405 Capitol Street, Suite 908

Charleston, WV 25301

Kristi.a.justice@wv.gov

https://www.boa.wv.gov/

(304) 558-3557