West Virginia CPA Requirements

West Virginia CPA Exam Requirements


Business Law

Effective July 1, 2016, the number of Business Law hours required to sit for the Examination decreased from 6 semester hours to 3 semester hours.

Accounting Courses

Effective July 1, 2016, 30 semester hours are now required in accounting courses (previously 27 hours)


Effective July 1, 2018, the number of semester hours required in Taxation will increase from 3 semester hours to 6 semester hours. 

Transition Period

During the transition period, until the academic requirement is fully implemented on July 1, 2018, a candidate may use a second Business Law course as part of the 30 accounting hours required OR he/she may secure 30 accounting hours (with the additional 3-hour course preferably in Taxation).

Degree Required

An applicant for the Uniform CPA Examination in West Virginia may qualify to sit with a baccalaureate degree and the completion of specific required courses at the upper-division baccalaureate and/or graduate levels at an accredited college or university. The required courses include 30 semester hours of accounting* (excluding Principles of Accounting), 3 semester hours in ethics, 3 semester hours in business law,* and 27 semester hours in business and related courses.* 

An applicant who holds a Masters or Doctorate in Accounting (Ph.D.) will automatically qualify to sit for the Examination, if he/she has met all other requirements.

*Please note that the required course hours referred to in the paragraph above and in the Specific Course Requirements chart below are semester hours or semester-hour equivalents of quarter hours.  A quarter hour is equal to 2/3 of a semester hour.


An accredited college or university is a degree-granting institution accredited at the time of the applicant's degree or attendance by one of the following:

  • Middle States Association of Colleges and Schools;
  • New England Association of Schools and Colleges;
  • North Central Association of Colleges and Schools;
  • Southern Association of Colleges and Schools; or
  • Western Association of Schools and Colleges


The West Virginia Board of Accountancy accepts CLEP (College Level Examination Program) or DSST (Dantes Subject Standardized Test) credits PROVIDED THAT THE ACADEMIC TRANSCRIPT indicates the applicant has tested out of the class/course.  (It should be noted that if you intend to secure the additional hours needed to meet the 150 semester hour education requirement for certification while sitting for and/or passing the CPA Examination, most colleges and universities will NOT add CLEP or DSST credits to the transcripts after the individual has graduated.)


The Board will accept Pass/Fail grading for the purposes of evaluating an applicant's transcripts to determine if the applicant has met the academic requirements to sit for the Examination.

Foreign Transcript Evaluations

Prospective candidates who were educated in another country must have their foreign transcripts evaluated before making application to sit for the Examination. 

Effective January 1, 2017, the Board will accept NASBA's NIES as the only evaluator of foreign transcripts.

NASBA International Evaluation Services (NIES)
150 Fourth Avenue North, Suite 850
PO Box 198727
Nashville, TN 37219
Phone: (615) 277-9077
Fax: (615)  324-1268

Accounting Courses

Specific Course Requirements

Course TitlesSemester Hours Required
Financial or Intermediate Accounting6
Auditing (minimum of 3 hours) and/or
Accounting Information Systems
Taxation  (Effective July 1, 2018, 6 hours in Taxation will be required) 
Cost, Managerial, Governmental or Not-for-Profit3
Accounting Electives (including Ethics if not used in Business-Related Electives) (until July 1, 2018, a candidate may include one Business Law course as part of the  Accounting Electives)12
Total Accounting Hours30

Business Law Courses

Business Law (Effective July 1, 2016)3
Total Business Law Hours3

Business Courses

Business-Related Electives (may included a Business Ethics course if it was not included in Accounting Electives12
Total Business Courses27