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West Virginia CPE Requirements


West Virginia CPE Requirements


BOARD INFORMATION FOR REFERRALS:

West Virginia Board of Accountancy
405 Capitol Street, Suite 908
Charleston, West Virginia 25301
Phone: (304) 558-3557
Fax: (304) 558-1325
Website: www.boa.wv.gov

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF WEST VIRGINIA? YES!

All CPE must adhere to the AICPA/NASBA statement of standards and must register with NASBA. Professional Education Services, LP (PES) is registered with NASBA (#103592) on the National Registry of CPE sponsors and has issued credits in the state of West Virginia without any problems.

LICENSE RENEWAL INFORMATION:

  • 120 hours of CPE every 3 years. (rolling 3 year calendar period, meaning that at every annual renewal the CPA must be able to show completion of 120 hours over the past three years).
  • Minimum 20 hours in each such calendar year, however, the board recommends 40 hours annually.
  • 4 hours of ethics credit as a part of the 120-hour 3-year requirement. Acceptable ethics courses can cover ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies. PES course 4930: Ethics and Professional Conduct for West Virginia CPAs can be used towards this requirement as can any of our general ethics courses or any other PES state specific course.

LICENSE EXPIRATION INFORMATION:

  • Annual license period 7/1 to 6/30.

CPE COMPLETION DUE BY:

  • CPE must be completed by 12/31 and reported by 1/31 of each calendar year.

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. West Virginia recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
ACCEPTABLE AREAS OF STUDY:

The Board has adopted the AICPA/NASBA guidelines for CPE course development and the acceptable areas of study as listed by NASBA.

NASBA FIELD OF STUDY SYNOPSIS: The Board refers to the NASBA / AICPA statement of standards and accepts NASBA courses. Therefore the areas of study reflected on PES certificates of completion should be acceptable in the state of West Virginia.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 08.04.2021.