Text Size:

What are the education requirements to qualify to sit for the CPA Examination as a West Virginia Candidate?

In order to qualify to sit for the Examination as a West Virginia candidate, one must have obtained a baccalaureate or higher degree from an accredited college or university.  The transcripts must indicate that one has met the specific-course requirements. Candidates with a Masters or Doctorate (Ph.D.) in accounting or accountancy have automatically met the course requirement necessary for approval to sit.

  How do I apply to take the CPA Examination as a West Virginia candidate?

Please review the information available on the Application Procedures section of this site.

What if I was educated outside the United States? 

Prospective candidates who were educated in another country must have their foreign transcripts evaluated to determine if the candidate meets the Board's academic requirement before making application to sit for the Examination. Please review the Foreign Transcript Evaluation section of the Academic Requirements section of this site.

What other documents are required to be submitted with my exam application?

An applicant must submit the following documents, if applicable:
1)  transcript showing degree and all completed credits from college or university sent directly to the Board office;
2)  passport style photo (2"x2");
3)  DD-214;
4)  name change documents
5)  foreign transcript evaluation from NIES; and 
6)  completed Character Witness form

What are the steps in the application process?

An applicant must complete the following steps in the order listed:

(1) Contact college or university to send transcript(s) directly to the board office electronically or by mail

(2) Download and print the Character Reference Form .  This form is to be completed by three individuals, other than relatives who know you and are competent and willing to act as a reference with respect to your personal character.  The character references must attest to the Character Reference Statement on the form.  You will be asked to upload this form while completeing your online application.

(3) Complete Online Application

(4) Complete electronic payment of $10.00, when prompted, at the end of the online application.

How long does it take to process my application?

Please allow a minimum of two weeks to process your Exam Application once all information has been submitted.

How many Exam parts are there?

There are four exam parts: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (REG), and Regulation (REG)

How do I apply/reapply to sit for a section(s) of the Exam?

You must complete a new Intent to Sit application.

How long do I have to pass all sections of the Exam?

Once you have a passing score, you have 18 months to pass the other three parts before the first passing scores expires.

How do I reprint my Notice to Schedule (NTS)?

You must login to your Gateway account to access and print your NTS.

May I get my Exam scores online?

You can get your scores by logging into your  Gateway account.

How do I notify the Board of any address or name changes?

You may notify the Board of any contact information changes by sending an email to wvboa@wv.gov . 

How can I schedule to take parts of the Examination when I am working out-of-state?

You may schedule and sit for an exam at any prometric site in any state.

Page Updated: 7/22/2020 7:38:24 AM