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