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. Testing Accomodations Request Form Form  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. (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 three personal character references with an association of one year or more 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@wv.gov.

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

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@wv.gov 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

 As part of the required hours to sit for the examination, an applicant shall have completed the following credit hours at the upper-division baccalaureate and/or graduate levels at an accredited college or university.

Effective April 1, 2023, exam candidates will be required to have at least thirty (30) credit hours or equivalent quarter hours in accounting, excluding introductory accounting courses covering the principles of accounting components and a minimum of twenty-seven (27) credit hours in business courses, excluding required accounting and business law courses.

Effective July 1, 2016, three (3) credit hours in business law.

Effective July 1, 2011, three (3) credit hours in ethics.