West Virginia CPA Exam Requirements


Education Requirements

150 Semester Hours Required to Sit for the Exam? No
Minimum Degree Required: Baccalaureate

Additional Educational Requirements

  • 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 exam.

Residency Requirements

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

Age Requirements

Age Minimum: None

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West Virginia CPA Application Process

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West Virginia CPA Exam Requirements exam fees

Initial Application Fee: $170
Audit: $193.45
Financial: $193.45
Regulation: $173.60
Business: $173.60
Total: $904.10

Special Fees: Re-exam fee of $40.00 per part

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West Virginia CPA Exam Requirements state board contacts

West Virginia Board of Accountancy
106 Capitol Street Suite 100
Charleston, WV 25301-2610

Web: www.boa.wv.gov/Pages/default.aspx
Phone: 304-558-3557
Fax: 304-558-1325

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West Virginia CPA Exam Requirements Application Process

  • Review exam requirements

    To sit for the CPA exam as a first-time four-part candidate in West Virginia, follow these steps. You will need:

    1. A Bachelor’s degree, or higher, from an accredited institution, and

    2. 27 hours in Accounting to include 6 in Financial or Intermediate Accounting, 6 in Auditing and Accounting Information Systems, 3 in Taxation, 3 in Managerial (Cost) Accounting or Governmental/Not-For-Profit Accounting and 9 in Accounting electives, and

    3. 6 hours in Business Law, and

    4. 27 hours in business courses to include 3 (each) in Economics, Finance, Management, Marketing and Statistics, and 12 in business-related electives.

    5. 3 semester credit hours in ethics which may be counted as either part of the 9 semester hours of required accounting electives or the 12 semester hours of required business-related electives

    NOTE: Board of Regents degree may be acceptable

  • Submit your exam application, enroll in Becker
    If you meet the requirements, complete the Application Form package available online and submit the application, with the $170 fee, to the West Virginia Board of Accountancy. The application package will also include a section in which you will indicate the parts of the exam for which you intend to sit. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
  • Request and forward your transcripts
    In West Virginia, applications 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. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
  • Pay your exam fees
    After the candidate application has been 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.
  • 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 Prometric location that is convenient to you.