State Updates
West Virginia 120-Credit CPA Pathway Goes Live May 24 (HB 4088)
Governor Patrick Morrisey signed HB 4088 on March 3, 2026, creating three pathways to CPA licensure that replace the sole 150-hour requirement. The law takes effect May 24, 2026.
Published May 19, 20264 min readVerified as of May 19, 2026
What Happened
Governor Patrick Morrisey signed House Bill 4088 into law on March 3, 2026. The bill restructures West Virginia's CPA licensure framework by replacing the single 150-hour pathway with three alternative pathways, including a 120-credit option paired with two years of supervised experience. The new pathways take effect May 24, 2026. The West Virginia Society of CPAs supported the legislation as a response to the accounting workforce shortage. WVSCPA leadership framed the change as a proactive workforce move rather than a reaction to declining numbers, noting the importance of preparing for the next generation of CPAs.
What the New Pathways Require
HB 4088 creates three distinct routes to CPA licensure in West Virginia. The first pathway requires a bachelor's degree, 30 additional semester hours with an accounting concentration, one year of supervised experience, and a passing score on the CPA exam — essentially the legacy 150-credit model. The second pathway accepts a master's or graduate degree with an accounting concentration, one year of supervised experience, and a passing exam score. The third pathway is the most significant change: a bachelor's degree (120 credits) including an accounting concentration, two years of supervised accounting experience, and a passing exam score. All three pathways require the same supervision standards and exam performance — the difference is in how candidates allocate their time between education and on-the-job experience.
How West Virginia's Three Pathways Compare
The trade-off between pathways is straightforward. A candidate who plans to complete a master's degree in accounting can finish faster on the licensure timeline by needing only one year of post-degree experience. A candidate who finishes a bachelor's with an accounting concentration and 30 additional credits also needs only one year of experience. The 120-credit pathway is the option for candidates who want to stop their formal education at the bachelor's level and substitute the extra 30 hours with a second year of supervised work. Each year of supervised experience in West Virginia must be verified by a licensed CPA, and the experience requirement is measured in months of qualifying work, not just elapsed time.
What Stays the Same
HB 4088 does not change West Virginia's exam fees, continuing professional education requirements (40 hours annually), or the structure of license renewal. The West Virginia Board of Accountancy retains full oversight of experience verification and license applications. Candidates already partway through the legacy 150-hour pathway can continue on that track without disruption, and the new pathways do not retroactively change requirements for candidates already licensed. The CPA exam itself is the same nationally administered exam, so candidates who began studying under the prior framework do not need to change their preparation strategy.
Where West Virginia Fits Nationally
West Virginia joins 39 states that have enacted 120-credit alternatives to the traditional 150-hour requirement. WV is one of four states (along with Mississippi, South Dakota, and Wisconsin) that took action in March or early April 2026 as the Uniform Accountancy Act 9th Edition framework took hold nationally. The three-pathway template in HB 4088 mirrors the AICPA and NASBA model legislation published in July 2025. For candidates planning across state lines, the 120-credit pathway in West Virginia uses the same general bachelor's + 2 years framework as Kentucky, Tennessee, Pennsylvania, and Virginia, which simplifies mobility decisions for graduates considering a regional move. The full state-by-state breakdown is on our 120-credit pathway tracker.
What West Virginia Candidates Should Do
The new pathways take effect May 24, 2026, which means candidates can apply under the 120-credit framework shortly after that date. Candidates currently working toward 150 credits should evaluate whether the 120-credit pathway better matches their timeline and budget. The trade-off is one extra year of supervised experience in exchange for skipping 30 credit hours. Candidates with questions can contact the West Virginia Board of Accountancy at (304) 558-3557 or wvboa@wv.gov. For the full requirements, see our West Virginia CPA requirements page. If you have not yet chosen a CPA review course, the LIFTS assessment helps narrow the options based on your learning style, budget, and timeline.
Sources
- 1.CFO Dive — West Virginia to open new CPA pathways in May(accessed May 19, 2026)
- 2.MNCPA — Broadening Pathways to CPA Licensure (National Tracker)(accessed May 19, 2026)
- 3.MNCPA — CPA License Pathways Implementation Dates(accessed May 19, 2026)
- 4.West Virginia Board of Accountancy(accessed May 19, 2026)
- 5.AICPA — State Policy Trends Shaping Accounting in 2026(accessed May 19, 2026)
Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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