West Virginia CPA Requirements (2026): Exam and License
West Virginia exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Current rule
West Virginia requires a qualifying bachelor’s or higher degree with the board’s current accounting concentration. The proposed 24-accounting/24-business amendment is not established as an effective final rule.
Check exam entryCheckpoint 2
Can I obtain the license?
West Virginia’s statutory licensing combinations became effective May 24, 2026: post-baccalaureate/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
West Virginia CPA Exam eligibility
West Virginia requires a qualifying bachelor’s or higher degree with the board’s current accounting concentration. The proposed 24-accounting/24-business amendment is not established as an effective final rule.
- The active rule uses 30 upper-division accounting credits excluding introductory courses, three business-law credits, three ethics credits, and 27 non-accounting business credits.
- Recheck the rule register before filing because the pending amendment could change the course grid.
Map your transcript
West Virginia accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Active rule | 30 upper-division credits; introductory excluded | 27 non-accounting business credits | Separate 3-credit business-law and 3-credit ethics conditions |
| Pending amendment | Proposed 24 credits | Proposed 24 credits | Not treated as effective until final adoption is confirmed |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
West Virginia CPA license pathways
West Virginia’s statutory licensing combinations became effective May 24, 2026: post-baccalaureate/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year.
| Route / availability | Education | Experience |
|---|---|---|
| Post-baccalaureate route | Qualifying post-baccalaureate degree | 1 year |
| Additional-30 route | Qualifying bachelor’s degree plus 30 credits | 1 year |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years |
- The amended law and the pending coursework rule are separate stages.
- Agency approval of a rule proposal is not the same as an effective final rule.
Dates that affect your decision
Planning for West Virginia CPA requirements in 2027
For 2027, keep the enacted May paths separate from the still-pending course amendment and verify the final concentration before selecting classes.
May 24, 2026
EffectiveJuly 20, 2026 agency approval
ProposedCoursework rule remains pending
The register still showed the amendment in progress during review. Agency approval does not establish its effective date.
Worked planning example
A transcript that meets only the proposed 24/24 grid
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your education matches the proposed lower accounting/business counts but not the active rule.
What the rules mean
A pending amendment cannot establish current eligibility. The active rule and its actual effective successor control.
Next action
Obtain board confirmation of the current concentration and retain the dated answer before submitting an application.
From education to an appointment
How to apply and prepare in West Virginia
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this West Virginia guide exists
Help a West Virginia candidate use the currently effective course rule while the proposed replacement remains pending.
Purpose evidence
West Virginia active Accountancy Rule 1-01West Virginia pending rules registerWest Virginia Accountancy rule filingA documented apply-now or resolve-first decision with a dated rule-status check and the correct Board-to-NASBA process.
Official evidence for this route
West Virginia active Accountancy Rule 1-01West Virginia pending rules registerOfficial West Virginia Accountancy Board directoryNASBA West Virginia CPA Exam processWhat to have ready
Official transcript mapped to the currently effective West Virginia accounting concentration
The current Board-prescribed application form and records requested by the Board office
Identity and Social Security number information required by the current application process
A dated pending-rule status check plus selected sections, approval, and NTS status
- 1
Verify the degree and currently effective accounting concentration.
- 2
Confirm the current Board filing route, then follow NASBA, NTS, and Prometric.
- 3
Keep exam entry separate from the May 24, 2026 licensing pathways.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: West Virginia Board of Accountancy. The West Virginia Board owns initial exam eligibility and its prescribed application. Its directory-listed website was unavailable during review, but the active rule requires filing with the Board office at least 30 days before the intended first section and the official state directory supplies the current address, phone, and email.
- 1
Check the live rule status
Confirm that the 24-and-24 amendment is still pending and keep the date of the official register check.
- 2
Map the current course grid
Test the transcript against the currently effective degree and concentration requirements.
- 3
Request the prescribed form
Email wvboa@wv.gov or call 304-558-3557 using the official state directory to obtain the current Board-prescribed examination application before sending documents or payment.
- 4
File with the Board office
Submit the prescribed form, identity proof, Social Security number, official transcripts, education proof, the $10 initial application fee, and $40 per requested section to the Board office at least 30 days before the intended first section. Confirm the accepted payment method on the current form.
- 5
Move from approval to testing
After the Board transmits eligibility, complete the NASBA payment process, retrieve the NTS, and schedule Prometric.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: The pending amendment remains inactive and your transcript meets the currently effective concentration.
Do: Obtain and submit the current Board application packet, then follow the NASBA and NTS instructions after approval.
Then verify: Confirm the Board decision and the exact NTS expiration date.
Plan Y
If: The rule status changed or any accounting, business, ethics, or business-law hours remain uncertain.
Do: Stop before paying and obtain written direction from the West Virginia Board on the controlling rule and transcript treatment.
Then verify: Proceed only after the Board confirms the applicable course grid and filing packet.
Keep every owner in its lane
Who decides each part of the West Virginia candidate journey
West Virginia Board
Current rule interpretation, exam eligibility, and the initial application
Not responsible for: The Board does not provide the learner's exam preparation program.
NASBA and the CPA Portal
Post-approval exam payment and NTS delivery
Not responsible for: NASBA does not replace the West Virginia Board's eligibility or rule decision.
Prometric
CPA Exam appointment scheduling and test-center administration
Not responsible for: Prometric does not decide which West Virginia course rule controls or evaluate the transcript.
CPAPass
Reviewed practice samples, saved account practice, and study planning
Not responsible for: CPAPass cannot interpret a pending rule, evaluate transcripts, decide eligibility, collect official fees, issue an ATT or NTS, schedule an appointment, release scores, or grant a license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
West Virginia CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
Confirm current charges before paying
This review did not establish current application and exam-section amounts for West Virginia. Use the official application instructions below for the payment total and any additional licensing charges.
Frequently Asked Questions
- What are the West Virginia CPA Exam requirements in 2026?
- West Virginia requires a qualifying bachelor’s or higher degree with the board’s current accounting concentration. The proposed 24-accounting/24-business amendment is not established as an effective final rule. The active rule uses 30 upper-division accounting credits excluding introductory courses, three business-law credits, three ethics credits, and 27 non-accounting business credits. Recheck the rule register before filing because the pending amendment could change the course grid.
- Does West Virginia require 150 hours for CPA licensure in 2026?
- West Virginia’s statutory licensing combinations became effective May 24, 2026: post-baccalaureate/one-year, bachelor’s-plus-30/one-year, and bachelor’s/two-year. Post-baccalaureate route: Qualifying post-baccalaureate degree; 1 year. Additional-30 route: Qualifying bachelor’s degree plus 30 credits; 1 year. Bachelor’s route: Qualifying bachelor’s degree; 2 years.
- How should I plan for West Virginia CPA requirements in 2027?
- For 2027, keep the enacted May paths separate from the still-pending course amendment and verify the final concentration before selecting classes.
- Are West Virginia exam eligibility and licensing the same?
- They are separate checkpoints. A pending amendment cannot establish current eligibility. The active rule and its actual effective successor control. Obtain board confirmation of the current concentration and retain the dated answer before submitting an application.
- What should I confirm before applying in West Virginia?
- Final coursework-rule adoption remains unconfirmed after agency approval.
- Does a CPAPass account apply for my West Virginia license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official West Virginia requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.