West Virginia law sets CPA licensing and cross-state practice rules

The board issues a certificate to applicants who meet an education pathway, pass the required exam, and complete qualifying work experience. Applicants may qualify with a post-bachelor’s degree, a bachelor’s degree plus 30 credit hours, or a bachelor’s degree with an accounting concentration. The board may set additional exam and experience requirements by rule. A licensee must verify the applicant’s experience. The law took effect May 24, 2026.

Eligible out-of-state CPAs may practice in West Virginia without getting a state certificate. The rule covers CPAs whose principal place of business is outside West Virginia. A separate provision covers people who held an out-of-state CPA license on December 31, 2025. The CPA’s principal place of business must be outside West Virginia, and the person must meet the applicable certificate requirements. For certain audits and examinations of entities based in West Virginia, the CPA must work through a permitted firm and obtain authorization; an individual practitioner needs authorization but not a firm permit. The separate provision applies to people who held an out-of-state CPA license as of December 31, 2025.

Accountants, firms, and others must follow limits on certain services, fees, and professional titles. These rules cover licensees, out-of-state practitioners, firms, and people or businesses without the required accounting license or authorization. Restrictions on commissions and referral or contingent fees apply to specified services and periods. People without the required license or authorization may still prepare some financial statements and provide some accounting-related services, but may not claim CPA status or offer specified audit and reporting services. The law took effect May 24, 2026.