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Degree Required

An applicant for the Uniform CPA Examination in West Virginia may qualify to sit with a baccalaureate degree and the completion of specific required courses at the upper-division baccalaureate and/or graduate levels at an accredited college or university. The required courses include 30 semester hours of accounting* (excluding Principles of Accounting), 3 semester hours in ethics, 3 semester hours in business law,* and 27 semester hours in business and related courses.* 

An applicant who holds a Masters or Doctorate in Accounting (Ph.D.) will automatically qualify to sit for the Examination, if he/she has met all other requirements.

*Please note that the required course hours referred to in the paragraph above and in the Specific Course Requirements chart below are semester hours or semester-hour equivalents of quarter hours.  A quarter hour is equal to 2/3 of a semester hour.


An accredited college or university is a degree-granting institution accredited at the time of the applicant's degree or attendance by one of the following:

  • Middle States Association of Colleges and Schools; (currently- Middle States Commission on Higher Education- MSCHE)
  • New England Association of Schools and Colleges; (NEASC)
  • North Central Association of Colleges and Schools; (currently- North Central Association of Colleges and Schools Higher Learning Commission- NCAHLC)
  • Northwest Commission on Colleges and Universities; (NWCCU)
  • Southern Association of Colleges and Schools; (SACSCOC)
  • Western Association of Schools and Colleges (WASC)


The West Virginia Board of Accountancy accepts CLEP (College Level Examination Program) or DSST (Dantes Subject Standardized Test) credits PROVIDED THAT THE ACADEMIC TRANSCRIPT indicates the applicant has tested out of the class/course.  (It should be noted that if you intend to secure the additional hours needed to meet the 150 semester hour education requirement for certification while sitting for and/or passing the CPA Examination, most colleges and universities will NOT add CLEP or DSST credits to the transcripts after the individual has graduated.)


The Board will accept Pass/Fail grading for the purpose of evaluating an applicant's transcripts to determine if the applicant has met the academic requirements to sit for the Examination.

Foreign/International Transcript Evaluations

Prospective candidates who were educated in another country must have their foreign transcripts evaluated before making application to sit for the Examination. 

Effective January 1, 2017, the Board will accept NASBA's NIES as the only evaluator of foreign transcripts.

NASBA International Evaluation Services (NIES)
150 Fourth Avenue North, Suite 850
PO Box 198727
Nashville, TN 37219
Phone: (615) 277-9077
Fax: (615)  324-1268

Board Policy Regarding Community / Technical / Associate Level Transcripts

Since the Board only accepts those hours that appear on a four-year degree granting institutions transcripts, effective October 24, 2019, the Board adopted a policy that it is no longer necessary to require an exam applicant to provide transcripts from the community/technical/associate level institutions unless the applicant needs the Board to consider a course that is not reflected on a four-year degree granting transcript.


Specific Course Requirements

Course Titles Semester Hours Required
Financial or Intermediate Accounting 6
Auditing (minimum of 3 hours) and/or
Accounting Information Systems


Cost, Managerial, Governmental or Not-for-Profit 3
Accounting Electives (including Ethics if not used in Business-Related Electives)  9
Total Accounting Hours 30

Business Law:

Business Law  3
Total Business Law Hours 3


Economics 3
Finance 3
Marketing 3
Statistics 3
Management 3
Business-Related Electives (may included a Business Ethics course if it was not included in Accounting Electives 12
Total Business Courses 27
Page Updated: 7/31/2020 9:13:44 AM