West Virginia CPA Requirements


West Virginia CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in West Virginia. See the sections below for these requirements.


Education Requirements for CPA Examination

  • Degree: Baccalaureate or higher degree from a regionally accredited university.
  • Accounting Coursework: 30 semester hours beyond introductory and principles of accounting courses to include: 6 semester hours in financial or intermediate accounting; 6 semester hours in taxation; 3 semester hours in auditing; 3 semester hours in accounting information systems; and 3 semester hours in cost/managerial or governmental and not-for-profit accounting.
    Note: Effective July 1, 2018, the state board will require 6 semester hours in taxation. Students who apply for the CPA examination prior to July 1st may apply a second business law course in lieu of the additional tax course to meet the education requirements.
  • Business Coursework: 27 semester hours in business related subjects to include: 3 semester hours of business law; and 3 semester hours in each of the following subjects: economics; finance; marketing; statistics; and management. 
  • Ethics Coursework: 3 semester hours in ethics (this course can be applied to the accounting or business coursework requirements).
  • Total Credit Hours: 120 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Meet all education requirements.
    • Application Documents: Application documents found on the board website (opens new window).


Education and Experience Requirements for CPA Licensure

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in West Virginia. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.

  • Total Credit Hours: 150 semester hours
  • Experience Requirements for Licensure
    • Minimum Work Experience: One-year of accounting experience completed within the last four years prior to applying for licensure.


Additional information can be found on the West Virginia Board of Accountancy (opens new window) website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement. Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.





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