West Virginia (WV) CPA Exam requirements state that you must be declared eligible for the examination and then licensed by the state. An individual becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the West Virginia CPA Exam requirements:

West Virginia CPA Exam Education Requirements

  • Minimum Degree Required: Baccalaureate
  • 150 Semester Hours Required to Sit for the CPA Exam? No
  • Minimum of 27 semester hours in accounting and 27 hours in business courses and 6 hours in business law courses
  • Applicant transcripts must reflect 3 semester hours in ethics
  • Need 150 hours for licensure but do not need 150 to sit for the CPA Exam.

West Virginia CPA Exam Age Requirements

Age Minimum: N/A

West Virginia CPA Exam Residency Requirements

  • U.S. Citizenship Required: No
  • Must be a resident, employee OR have office in the state? Yes

Application Process

  1. Review the exam requirements
  2. Submit the exam application + enroll in Surgent CPA Review
  3. Request and forward transcripts. Applications in West Virginia will not be accepted or processed until all transcripts have been received and verified by the State Board. Contact any educational institutions attended and request that transcripts be forwarded to the State Board for their evaluation. It is recommended that the applicant verify with the Exam Coordinator that all transcripts have been received.
  4. Pay the exam fees. Once the application is processed, a payment coupon will be sent to the applicant. The exam fees for all four parts will total $729.08 and are payable to the National Association of State Boards of Accountancy (NASBA) within a 90-day period. Once NASBA has received full payment, a Notice to Schedule will be issued to the candidate.
  5. Schedule your exam. Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa . You can take the exam at a site in Charleston, Morgantown or any other convenient Prometric location.

West Virginia CPA Application Process

West Virginia CPA Application Forms

West Virginia CPA Statutes

West Virginia CPA Exam FAQs

AICPA

NASBA

State CPA Society

West Virginia CPA Exam Fees

Initial Application Fee: $170

Audit: $193.45

Financial: $193.45

Regulation: $173.60

Business: $173.60

Total: $904.10