WVCPA Requirements 2026Updated July 27, 2026
West Virginia CPA Requirements
Everything you need to become a CPA in West Virginia
120/150
Credit Hours*
1
Year Experience
$120
License Fee
40
CPE Hours/Year
Key Facts
- ✓120-credit pathway now in effect (HB 4088, signed March 2, 2026, effective May 24, 2026)
- ✓Three alternative pathways replace the sole 150-hour requirement
- ✓1 year of supervised experience (standard) or 2 years (120-credit pathway)
- ✓Annual renewal; 120 CPE hours over a rolling 3-year period (minimum 20 per year, 4 hours of ethics)
*West Virginia offers a 120-credit pathway (HB 4088) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits30
Business Credits27(for licensure)
Additional Requirements:
- •Must include auditing course
West Virginia offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to SitBachelor's degree with accounting concentration
Accounting Credits to Sit30
Business Credits to Sit30
Minimum Age18 years
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$120
Renewal Fee$85
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Exam vs. Licensure: West Virginia requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 30 to sit, 27 for licensure.
Licensure Pathways
Active
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours with accounting concentration
- •1 year of supervised experience
ActiveHB 4088
Bachelor's + 30 Credits Pathway
150
Credits
1
Year Exp.
Effective: May 24, 2026
- •Bachelor's degree
- •30 additional semester hours with accounting concentration
- •1 year of supervised experience
- •Passage of the CPA exam
ActiveHB 4088
Graduate Degree Pathway
150
Credits
1
Year Exp.
Effective: May 24, 2026
- •Master's or graduate degree with accounting concentration
- •1 year of supervised experience
- •Passage of the CPA exam
ActiveHB 4088
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
Effective: May 24, 2026
- •Bachelor's degree including accounting concentration (120 credits)
- •2 years of supervised accounting experience
- •Passage of the CPA exam
- •Signed by Governor Patrick Morrisey on March 2, 2026
- •Effective May 24, 2026
- •Eliminates the traditional 150-hour requirement as the sole pathway
West Virginia State Board of Accountancy
West Virginia Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the West Virginia State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
West Virginia CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$120
Renewal Fee
$85 every 1 year
Frequently Asked Questions
Yes. Governor Patrick Morrisey signed HB 4088 into law on March 2, 2026, creating three alternative pathways effective May 24, 2026. Candidates can earn a CPA license through (1) a bachelor's degree plus 30 additional credits and 1 year of experience, (2) a graduate degree with 1 year of experience, or (3) a bachelor's degree (120 credits) with 2 years of experience.
Education Programs for West Virginia
2 programs meet CPA education requirements in West Virginia. Browse by category to find the right fit.
Online MAcc
1Related Resources
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