West Virginia Board of Accountancy

Please Note

We are a service company that can help you file with the West Virginia Board of Accountancy. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.

Contact Information

Physical address:
405 Capitol Street, Suite 908
Charleston, WV 25301

Phone: (304) 558-3557
Fax: (304) 558-1325

Web: Home Name search

Licenses

We track the following licenses with the West Virginia Board of Accountancy in order to provide compliance services to our clients. As a client, you see this and other Compliance Core™ data in License Manager in-line with your licenses.

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West Virginia Certified Public Accountant License

Agency:West Virginia Board of Accountancy
Foreign Qualification is Prerequisite:No
Exam Required?Yes
Registered Agent (Special Agency) Required?No

Exam Application

Filing Method:

Online

Agency Fee:

$10 application fee + fees vary based on exam selections

Initial Registration

Filing Method:

Online

Agency Fee:

$85 certificate fee + $35 wall certificate fee + $85 activation fee if performing attest/compilation services (if applicable)

Reciprocal Registration

Filing Method:

Online

Agency Fee:

$200 reciprocal fee + $85 activation fee if providing attest or compilation fee (if applicable)

Registration Renewal

Filing Method:

Online

Agency Fee:

$85 certificate fee + $85 activation fee if providing attest or compilation services (if applicable)

Due:

Annually by June 30

West Virginia CPA Firm Permit

Agency:West Virginia Board of Accountancy
Eligible Entity Types:
  • Sole Proprietorships
  • Partnerships
  • Professional Corporations
  • Professional Limited Liability Companies
  • Limited Liability Partnerships
Foreign Qualification is Prerequisite:No
Ownership Requirements:
  • A simple majority of the financial interests and voting rights of all partners, officers, shareholders, or managers must belong to licensed CPAs or registered public accountants
  • All non-CPA owners must be active participants in the firm or in affiliated entities.
  • Non-licensee owners are considered active participants if they are employed in the firm for at least 20 hours per week and are otherwise legally authorized to provide compatible professional services. Non-licensee owners must have no direct control or personal supervision of the practice or personnel who act on behalf of the firm in giving assurance in a report or otherwise
Notes:
  • An out-of-state firm with no office in this state may provide a review of a financial statement performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS) for a client having its home office in West Virginia and may use the title "CPA" or "CPA firm" without a firm permit if the firm:
    • Meets firm ownership requirements
    • Is enrolled in a Peer Review Program that conforms with applicable rules
    • Performs services through an individual with substantial equivalency practice privileges.
  • An out-of state firm that does not perform attest services for a client having its home office in this state may perform other professional services while using the title "CPA" or "CPA firm" without a firm permit if it performs the services through an individual with substantial equivalency practice privileges and the firm may lawfully performs the services in the state where the individuals with practice privileges have their principal place of business.
  • An Application for Firm Permit with Authorization to Perform Attestation Services is required for an out-of-state CPA firm that performs the following services for a client whose home office is located in West Virginia:
    • An audit or other engagement to be performed in accordance with SAS
    • An examination of prospective financial information to be performed in accordance with SSAE
    • An engagement to be performed in accordance with the auditing standards of the PCAOB
Registered Agent (Special Agency) Required?No

Initial Registration

Filing Method:

Online

Agency Fee:
  • $100 application fee or $200 application fee (ACs and PLLCS)
  • Variable attest and compilation services authorization fees based on the number of licensee members or employees:
    • 1-5: $100
    • 6-10: $200
    • 11+: $300

Registration Renewal

Filing Method:

Online

Agency Fee:
  • $100 renewal fee
  • Variable attest and compilation services authorization fees based on the number of licensee members or employees:
    • 1-5: $100
    • 6-10: $200
    • 11+: $300
Due:

Annually by June 30

Related Government Agencies

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