* With the implementation of mobility legislation and substantial equivalency practice privileges, out-of-state CPAs performing accounting services in West Virginia may not be required to secure a license. Those licensees from states whose exam and licensure requirements are considered substantially equivalent to West Virginia's requirements may perform accounting services in West Virginia if they are licensed to perform the same services in their state of practice. You can see a
listing of substantially equivalent jurisdictions. However, all the individual practitioners who are performing attest services for a client whose home office is in this State are required to secure an authorization to perform attest services. Licensees who are members of out-of-state firms who perform attest services for a client whose home office is in West Virginia are required to secure a firm permit and authorization to perform attest services. Please contact the board of Accountancy if you have questions.
*With the implementation of mobility legislation and substantial equivalency practice privileges, out-of-state CPAs performing accounting services in West Virginia may not be required to secure a license. Those licensees from states whose exam and licensure requirements are considered substantially equivalent to West Virginia's requirements may perform accounting services in West Virginia if they are licensed to perform the same services in their state of practice. Use this link for a listing of substantially equivalent states
https://www.nasba.org/licensure/substantialequivalency/. However, all the individual practitioners who are performing attest services for a client whose home office is in this State are required to secure an authorization to perform attest services. Licensees who are members of out-of-state firms who perform attest services for a client whose home office is in West Virginia are required to secure a firm permit and authorization to perform attest services. Please contact the board of Accountancy if you have questions.