Application Procedures

A potential candidate should review all West Virginia exam requirements  before making application to sit for the CPA Examination.

The application for examination consists of the following eight main parts.

1. General Background Information (name, address, birthdate, etc.)
2. Education Information (schools, course matrix, etc.)
3. Non-disclosure agreement  (online section of the application)
4. Request for modification of the CPA examination [in compliance with the Americans with Disabilities Act (ADA) of 1990]  (online section of the application)
5. Verification that the candidate has read and understands Board Rules regarding cheating (online section of the application) 
6. Transcripts from all colleges/universities (including community and/or junior colleges) (Must be mailed or sent electronically directly from the institution.)
7. Character Reference Form  Before beginning the online application, the Exam Candidate should print this form, request one CPA and two Character References to complete it, and scan it so that it can be uploaded during the application process
8. One color passport style photo.  (digital file for upload to the online application). Must be a plain background, head and shoulder style photo. Unacceptable photos will be discarded.

Valid college and/or university transcripts (not copies) must be mailed or sent electronically directly from the college or university and must be signed by school officials. Electronic transcripts may be e-mailed to: wvboa@mail.wvnet.edu.

Paper transcripts must have the school's official raised seal and must be delivered directly by the U.S. Post Office to the West Virginia Board of Accountancy office at:

West Virginia Board of Accountancy 
405 Capitol Street, Suite 908
Charleston, WV 25301-1744

A transcript is required from every college/university attended even though the transcript from the institution conferring the degree may show all transferred credits. 

Transcripts will be matched with applications and sent to two Board members for review and approval.  You may call or e-mail the Board office at wvboa@mail.wvnet.edu or (304) 558-3557  for verification that your transcript(s) have been received.

For those providing a paper application: The Board requires the applicant to supply one color passport style photo. The candidate should clearly print his/her name on the back of the photo. The photo should be paper-clipped to the application. Do not tape or staple.

Initial CPA Exam Application  (online application for those making an initial application in West Virginia) 

Re-Exam Application (online application for those who have missed six consecutive exam windows)

Intent-to-Sit   (online application to notify the Board regarding part(s) a candidate wishes to sit for in the next Exam window)

Important Changes to the Academic Requirement to Qualify for the CPA Examination

Effective July 1, 2016,  the number of semester hours required in Business Law to qualify for the CPA Examination is now 3 instead of 6.  Additionally, 30 semester hours are now required in accounting courses instead of the previous 27-hour requirement.

Effective July 1, 2018, the number of semester hours needed in Taxation to qualify for the CPA Examination will be 6 instead of 3.

During the transition period, until the academic changes are fully implemented on July 1, 2018, a candidate may use a second Business Law course as part of the 30 accounting hours required or he/she may secure 30 accounting hours (with the additional 3-hour course preferably in Taxation).