West Virginia CPA Exam Requirements 2026
West Virginia's current exam-eligibility formula is A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
West Virginia CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Effective: Three routes: post-baccalaureate degree plus one year; bachelor's plus 30 additional hours and one year; or bachelor's plus two years. Effective May 24, 2026.
Are you eligible for the CPA Exam in West Virginia?
West Virginia's current sitting rule is: A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Provide a Social Security number unless an official exception applies.
- Complete bachelor's degree.
- Complete 30 qualifying accounting semester hours.
- Complete 27 qualifying business semester hours.
Named coursework and accreditation
- Business: business law.
- 3 semester hours of business law.
- 3 semester hours of ethics.
Baccalaureate or higher degree from a college or university acceptable to the Board, with the accounting concentration defined in the active Board rule.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No West Virginia jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold |
| Accounting | 30 | 45 | Course classification is determined by the application authority. |
| Business | 27 | 40.5 | Named subjects: business law. |
| Upper-level accounting | 30 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Degree-and-concentration route
- Completed bachelor's or higher degree
- 30 accounting hours
- 27 business hours
- 30 upper-division accounting hours under the active rule
- 27 business hours excluding accounting and business law
- 3 hours of business law
- 3 hours of ethics
- The degree and specific courses must be complete before applying.
- A pending rule would revise the course distribution; it is not treated as effective.
Credit types to confirm
- Community-college credit: Confirm with the application authority
- Online credit: Confirm with the application authority
- CLEP credit: Confirm with the application authority
- AP credit: Confirm with the application authority
- Pass/fail credit: Confirm with the application authority
- Internship credit: Confirm with the application authority
West Virginia eligibility gap planner
Enter your education and personal details to compare them with the published West Virginia requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
Your answers stay in this browser and are not submitted to CPA Exam Guide.
Eligible—or getting close? Discover how you learn best.
Take the CPA Study Personality Quiz before choosing materials so your study approach matches how you retain information.
How to apply for the CPA Exam in West Virginia
West Virginia Board of Accountancy is the application authority. Application method: Written application submitted to the West Virginia Board.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through West Virginia Board of Accountancy and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- Board examination application.
- official transcripts.
- required fee.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your West Virginia application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
Incomplete public fee snapshot
The official sources do not publish the current provider examination charge needed for a reliable total.
Known published line items—not a total:
- First-time application or evaluation: $10.00
Open the official application page and confirm every Board, evaluation, application, administration, and provider section charge before paying. No total is calculated until the provider fee is established.
Never pay for all four sections at once. Life happens. Purchase only the section or sections you can realistically study for and sit before the NTS expires. Keeping flexibility is more valuable than loading all four sections into one NTS or application cycle.
NTS expiration check
The public instructions do not state a reliable numeric NTS-validity period.
Use the expiration printed on your actual Notice to Schedule. Do not calculate from a generic national deadline.
West Virginia application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
West Virginia exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
Credit is retained for 30 months from actual notification of a passing result. The Board may grant hardship extensions. The NTS expiration printed by NASBA controls.
- Discipline sections follow AICPA testing windows.
- If no examination section is taken within 30 months after the examination application, a new application is required.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: International credential-evaluation service approved by the West Virginia Board
- Certified translation: Required
Foreign education must be evaluated by a service acceptable to the Board; the active rule does not designate NIES as the exclusive evaluator.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that West Virginia participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
West Virginia CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective May 24, 2026: a post-baccalaureate degree plus one year of experience; a bachelor's degree plus 30 additional semester hours and one year; or a bachelor's degree plus two years. Each route requires the Board-defined accounting concentration. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Published licensure routes
Effective May 24, 2026: a post-baccalaureate degree plus one year of experience; a bachelor's degree plus 30 additional semester hours and one year; or a bachelor's degree plus two years. Each route requires the Board-defined accounting concentration.
Effective: May 24, 2026
Pathway timing matters: Effective date: May 24, 2026. The statute establishes the three licensure combinations; the active Board rule continues to define the accounting concentration used for exam eligibility.
West Virginia CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in West Virginia?
West Virginia's current education formula is: A bachelor's or higher degree plus the Board-defined accounting concentration; no separate total-hour threshold. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in West Virginia?
No. West Virginia allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in West Virginia to take the CPA Exam?
No West Virginia jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in West Virginia?
West Virginia does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in West Virginia?
West Virginia's official sources publish one or more Board or application charges but not a reliable current provider examination fee. The page lists known components without calculating a misleading total.
How long do West Virginia CPA Exam credits last?
West Virginia provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for West Virginia?
West Virginia accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this West Virginia page as your eligibility command center, then move into application timing and study-material research.
Official West Virginia sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with West Virginia Board of Accountancy.
- West Virginia Board of AccountancyWest Virginia Board of Accountancy · State Board
- West Virginia Code §30-9-8West Virginia Legislature · Statute
- Board Rules and Rules of Professional Conduct, Series 1-01West Virginia Secretary of State · Regulation
- West Virginia CPA ExamNational Association of State Boards of Accountancy · NASBA
- West Virginia Code section 48-18-133West Virginia Legislature · Statute
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 9, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.