state eligibility guide
West Virginia CPA exam requirements
West Virginia requires bachelor's degree and 120 semester hours, including 30 accounting hours for CPA exam eligibility. West Virginia Board of Accountancy makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- bachelor's degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 30 semester hours
- Business coursework: 27 semester hours
- Upper-level accounting: 30 semester hours
- Accreditation: Baccalaureate or higher degree from a college or university acceptable to the Board, with the accounting concentration defined in the active Board rule.
Required business subjects
- Business law
Other required coursework
- 3 semester hours of business law
- 3 semester hours of ethics
The active March 29, 2024 rule requires 30 upper-division accounting hours, 27 business hours excluding accounting and business law, plus 3 hours each of business law and ethics. A later proposed rule is not treated as effective.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is required
- Character review before sitting: No pre-exam character requirement is listed
How to apply
Apply through West Virginia Board of Accountancy Written application submitted to the West Virginia Board.
Documents commonly required for this application
- Board examination application
- Official transcripts
- Required fee
The examination application must be filed no later than 30 days before the intended first section.
Published exam fees
- Initial exam application: $10.00 This $10 charge applies to the initial examination application; later section applications omit it.
- Board exam section application: $40.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: No; the education requirement must be completed first
- Sit before the degree is awarded: No; the education requirement must be completed first
West Virginia Code requires the baccalaureate or higher degree before applying for the examination.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: NIES is not specifically required
- Certified translation: A certified translation is required when applicable
Published evaluation services
- International credential-evaluation service approved by the West Virginia Board
Foreign education must be evaluated by a service acceptable to the Board; the active rule does not designate NIES as the exclusive evaluator.
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
- If no examination section is taken within 30 months after the examination application, a new application is required.
Credit is retained for 30 months from actual notification of a passing result. The Board may grant hardship extensions. The NTS expiration printed by NASBA controls.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: enacted and effective
Effective May 24, 2026: post-baccalaureate degree plus one year; bachelor's plus 30 additional hours and one year; or bachelor's plus two years.
Special rules and recent changes
- alternative pathway: Three routes: post-baccalaureate degree plus one year; bachelor's plus 30 additional hours and one year; or bachelor's plus two years. Effective date: 2026-05-24. Read the official change source.
Official sources used
- West Virginia Board of Accountancy — West Virginia Board of Accountancy (accessed 2026-08-07)
- West Virginia Code §30-9-8 — West Virginia Legislature (accessed 2026-08-07)
- Board Rules and Rules of Professional Conduct, Series 1-01 — West Virginia Secretary of State (accessed 2026-08-07)
- West Virginia CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-07)
- West Virginia Board of Accountancy Rules, section 1-1-18 — West Virginia Board of Accountancy (accessed 2026-08-09)
- West Virginia Code section 30-1-6 — West Virginia Legislature (accessed 2026-08-09)
- CPA Exam Candidate Guide — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.