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