West Virginia CPA Requirements for Exam and Licensing

West Virginia CPA requirements

The West Virginia State Board does not require 150 credit hours to sit for the exam, but like almost all states this has to be fulfilled in order to get the license.

Working experience is standard with 1 year of public or non-public accounting work, with some flexibility on part-time work as well as the fact that the experience can be verified but not necessarily supervised by an active CPA licensee.

West Virginia CPA Requirements

1. Education Requirements to Sit for the CPA Exam

A candidate is required to fulfill one of the following:

  • Bachelor degree or above.
  • Accounting course requirement: 27 semester hours (upper-division courses).
  • Business course: 27 hours.
  • Business law: 6 hours.
  • Ethics: 3 hours.

2. Additional West Virginia CPA Requirements to Obtain the License


  • Fulfill 150 credit hours requirements.

Work Experience

  • 1 year of full-time experience in public or non-public accounting.
  • Part-time work is accepted (as shown in the application form).
  • Other types of work e.g. volunteer work – the Board would need to consider the length of time and scope of duties as well as the complexity and diversity of work performed.
  • The experience must be verified but not necessarily supervised by an active CPA licensee.
  • Experience gained within 4 years of making application for licensure can be counted, both before and after sitting for the exam.

Ethics Qualifications

  • None required.

3. West Virginia CPA Requirements on Residency & Age

  • US citizenship is not required.
  • WV residency not required.
  • Social security number requirement: W.Va. Code§ 30-1-6(d) requires one to provide an SSN.
  • Minimum age: none.

4. CPA Exam Fees in WV

  • Initial application fee: $170 for all sections
  • Exam fee: $238.15 per section
  • Initial certification/license fee: $120
  • Renewal fee: $85

5. Continuing Education

CPE is required for license holders. Please click here for West Virginia CPA CPE requirements.

6. Contact

West Virginia Board of Accountancy
106 Capitol Street Suite 100
Charleston, WV 25301-2610

  • Email: boa@boa.virginia.gov, wvboa@mail.wvnet.edu
  • Phone: 304-558-3557
  • Fax: 304-558-1325

What if the WV CPA Requirements Don’t Work for Me?

You may want to check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:

If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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