West Virginia CPA Requirements

West Virginia State Requirements & Education Options

General Requirement

Applicant must be of good moral character.

Applicant must be over the age of 18.

Education/Experience Requirement

Applicant must complete 150 semester hours or their equivalent conferred by an accredited college or university, the total education program to include an accounting concentration or its equivalent.

Specific course requirements — As part of the required hours to sit for the examination, an applicant shall have completed the following credit hours at the upper division baccalaureate and/or graduate levels at an accredited college or university:

At least 30 credit hours or equivalent quarter hours in accounting, excluding introductory accounting courses covering the principles of accounting components, including 6 credit hours in financial or intermediate accounting;

Six (6) credit hours in auditing or accounting information systems with a minimum of three (3) credit hours in auditing;

Six (6) credit hours in taxation;

Three (3) credit hours in cost accounting, managerial accounting, governmental accounting or not-for-profit accounting; and 9 credit hours in accounting electives. Accounting internships or independent studies not exceeding three (3) credit hours may satisfy this accounting elective requirement;

Three (3) credit hours in business law;

Three (3) credit hours in ethics to be counted as part of the 9 hours of accounting electives or 12 hours of business electives; and

27 credit hours in business courses, excluding required accounting and business law courses, with a minimum requirement in each of the following subject areas:

Three (3) hours in economics;

Three (3) credit hours in finance;

Three (3) credit hours in marketing;

Three (3) credit hours in statistics;

Three (3) credit hours in management; and

12 credit hours in business-related electives, excluding the introductory principles of accounting components and the required three (3) credit hours in business law. Business-related courses include, but are not limited to, quantitative application in business, business ethics, business communication skills and organizational behavior.

Individuals who were educated in another country must have their foreign transcripts evaluated before making application for examination/licensing. That service must be secured through NASBA International Evaluation Services (NIES).