West Virginia CPA Exam Requirements

For Candidates in West Virginia that have not Taken the Uniform CPA Exam

The West Virginia Board of Accountancy, created in 1959, currently has nine members who are responsible for ensuring the professionalism and proper conduct of CPAs practicing in the state.

According to the U.S Bureau of Labor Statistics, in 2012 there were 4,480 accountants, auditors and CPAs in West Virginia, and the occupational outlook for CPAs in the state is excellent.

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Education Requirements

West Virginia CPA Exam candidates DO NOT need 150 semester hours to sit for the exam.

West Virginia candidates must meet all of the following education requirements in order to sit for the Uniform CPA Exam:

  • Baccalaureate or higher degree from an accredited college/university
  • 27 semester hours (or their quarter equivalent) of accounting courses
  • 6 semester hours of Business Law
  • 27 semester hours of business courses

The Accounting hours cannot include an introductory “Principles of Accounting” course but MUST include:

  • Six hours of financial or International Accounting
  • At least three hours of Accounting Information Systems
  • Three or more hours of Taxation courses
  • At least three hours of Cost, Managerial, Government or Non-profit Accounting
  • Nine hours of accounting electives

The 27 semester hours of business courses must include 12 hours of business electives as well as three hours each of the following:

  • Economics
  • Finance
  • Marketing
  • Statistics
  • Management

General Requirements

Candidates are expected to have a good moral character.
West Virginia has no age or residency requirements.

Fee Requirements

In addition to a $10.00 application fee, candidates must pay a fee for each of the four exam components:

  • Auditing & Attestation – $190.35
  • Business Environment & Concepts – $171.25
  • Finance Accounting & Reporting – $190.35
  • Regulation – $171.25

There is a re-examination fee of $40 for each component that needs to be retaken.
The computerized Uniform CPA Exam is given at Prometric testing centers. In West Virginia, Prometric centers are found in:

  • Charleston
  • Morgantown

Already passed the CPA Exam and looking for additional licensing requirements in West Virginia? – Click Here