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After your application for the examination has been approved, you will need to complete the online Intent to Sit (INTENT) form in order to schedule to sit for any part of the examination.  Please note the following payment procedures and recommendations before you file your first INTENT with the Board. The INTENT fee is $40.00 per section.

  1. Board staff will process the INTENT form immediately upon receipt.  (Do not request that Board staff hold an INTENT until a certain date.  It is the responsibility of the candidate to submit timely.)
  2. Exam parts indicated on the INTENT will be electronically queued to the National Association of State Boards of Accountancy’s (NASBA's) processing system.  Once the Intent is receivedby NASBA, you will received a confimation email from the Board's office.  You will log into your gateway account (or create your Gateway account) and retrieve your payment coupon.

  3. The candidate must pay third party fees for ALL parts indicated on the INTENT with one transaction.  (*All fees are subject to change without notice.)  Breakdown of NASBA / AICPA / Prometric Section Fees

  4. The Payment Coupon will expire six months after the candidate receives it one their Gateway account.

  5. Once a Payment Coupon expires, the candidate will need to file another INTENT and pay Board processing fees.

  6. All paid fees are non-refundable and will not be credited to future testing dates. (Carefully consider and plan your testing schedule wisely. The Board will not refund or credit a fee due to unpreparedness or an unforgiving work schedule.)

  7. Since all paid fees are non-refundable, the Board recommends that, due to Payment Coupon and Authorization to Test expiration dates, the candidate limit his/her request to the part or parts the candidate intends to sit for within the next 6 months. There are many reasons for this recommendation and it is important for a new candidate to completely understand this process in order to make an informed decision. First let’s discuss the the various reasons for this recommendation:

    • A candidate must pay the Board and NASBA for all parts indicated on the INTENT with one transaction.

    • NASBA’s Payment Coupon expires six months after receipt. This means that a candidate has six months to pay NASBA’s Third Party Fees for the parts indicated on the INTENT.

    • NASBA’s Authorization to Test (ATT) expires six months after receipt. Therefore, a candidate must schedule and sit for all parts indicated on the INTENT or lose any monies paid for parts not completed.

    • If a candidate requests and pays for more parts that he/she can reasonably expect to complete within six months, the candidate will lose, not only the processing fees paid to the Board of Accountancy, but the testing fees paid to NASBA for any parts that the candidate could not complete before the six-month expiration.

    • If the candidate ignores the Payment Coupon, it will expire in six months. Then the only fees lost would be the processing fees paid to the Board.

    • If, however, the candidate pays the Third Party fees, but fails to schedule within six months, the candidate loses ALL fees paid and must start the INTENT process again.

    • Therefore, the Board recommends the candidate limit the number of parts that he/she submits to prevent candidates from inadvertently losing any more money than necessary  should unexpected circumstances occur (e.g., heavy work load, illness, accident, etc.). In fact, a candidate’s wisest solution may be to file an INTENT and sit for only one part at a time. A candidate may file an INTENT as often as he/she wishes.

  8. IMPORTANT: If you have not received your PAYMENT COUPON from NASBA in your Gateway account within 5 days of Board receipt of your INTENT, please notify the Exam Coordinator for resolution. (304) 558-3557 or wvboa@wv.gov 

Page Updated: 4/14/2023 9:09:26 AM