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.
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: email@example.com.
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 firstname.lastname@example.org 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)
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).