West Virginia CPA Exam & License Requirements

Updated: August 1, 2022 You’re our #1 priority.
100% of the time.

We believe everybody should be able to make online purchases with confidence. And while our website doesn’t feature every test prep company or review course in the universe, we’re proud that the advice we offer and the information we provide is accurate, truthful, objective - and entirely free.

So how do we actually make money? It’s simple, our partners compensate us. While this may influence which products we review and write about, and where they show up on the site, it absolutely does not influence our recommendations or guidance, which are formed by hundreds of hours of research and analysis. Check out our partners here.

What’s the bottom line? We’re on your team and are passionate about helping you achieve your career goals, even if it means we don’t make a dime.

West Virginia requires 150 credit hours to earn a CPA license, however you may sit for the CPA exam after earning your bachelor’s degree along with the required pre-requisite courses.  The work experience requirements are pretty standard and require 1 year of public or non-public accounting verified by an active US CPA. Part-time work can be counted as well.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: None
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Bachelor’s degree or higher
  2. Accounting courses: 27 semester hours (upper-division courses)
  3. Business courses: 27 hours
  4. Business law: 6 hours
  5. Ethics: 3 hours

*Please check out WV CPA Exam Education Requirements for more details

WV CPA License Requirements


  • 150 semester hours from an accredited educational institution

Work Experience

  • 1 year of full-time experience in public or non-public accounting
  • Part-time work is accepted
  • Experience must be verified by an active CPA licensee but not necessarily supervised by them

Ethics Exam

  • No Requirement

West Virginia CPA Exam Fees

The cost to take all four sections of the CPA exam in West Virginia is $784.50 plus the initial $170 application fee.  The re-examination registration fee is $40 per part.

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in West Virginia expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Fill out and submit all required CPA license application paperwork
  4. Pay the CPA license application fee

WV Exam Information and Resources

West Virginia CPA Exam Candidates

West Virginia CPA License FAQ

WV CPA Exam Instructions

For more details, please contact:

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

Email: [email protected][email protected]
Phone: 304-558-3557
Fax: 304-558-1325

What’s Next?

Now that you have started the CPA exam application process, your next step is to find the right CPA review course that best fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!