West Virginia

State Board Website:

West Virginia State Board Website

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 over a rolling three-year period

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Four (4) hours as part of the 120-hour 3-year requirement.
A program in Ethics include topics such as ethical reasoning, state-specific statues and rules, and standards of professional conduct, including those of other applicable regulatory bodies.

West Virginia accepts courses approved by the National Association of State Boards of Accountancy (NASBA) which indicate the number of ethics hours credited for the course.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
• Published Materials: The maximum credit for published articles/books is 60 hours per publication.
• Subject: Courses in principles of accounting do not count for credit for attendance or instruction.
• Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.

Other Subject Area Requirements:

None

Other State Policies:

• Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.
• Providers offering 16 or more credits must register with NASBA’s National Registry. Providers offering fewer than 16 credits may register with NASBA’s Roster program.

Non-Residency Requirement
• Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of their state of residence. If that state has no CPE requirements, the non-resident licensees must meet the Board’s CPE requirements. The state of residence must have CPE standards that are considered substantially equivalent to those of West Virginia.