Application for CPA Initial Certificate/License

The Board of Accountancy requests that you use either Google Chrome or Internet Explorer as your browser when completing this form. Number and date fields do not populate properly with other browsers.

The Initial Certification/License Certified Public Accountant Application can be completed using this online application form.

• The Initial Application for Initial Certification/License for Certified Public Accountant is $120.00.

• This application was designed only for those persons who sat for and passed the Uniform AICPA Examination as a West Virginia candidate or for those who, after passing the CPA Examination in another state, have transferred their exam scores for the purpose of obtaining initial certification in West Virginia.

Please be aware that effective July 1, 2018, all applicants for initial certification must submit to a federal and state criminal history record check. Review the information on our web site at: Criminal History Record Check to find out the process for scheduling a criminal history record check. YOUR LICENSURE APPLICATION WILL NOT BE PROCESSED UNTIL THE BOARD RECEIVES THE CRIMINAL HISTORY RECORD CHECK.

If you are in doubt whether your criminal history will preclude you from licensure eligibility, you may petition the Board in advance by completing and returning this Petition for Determination of Initial Licensure Eligibility to wvboa@wv.gov or mailing directly to:
WV Board of Accountancy
405 Capitol Street, Suite 908
Charleston, WV 25301

Effective July 1, 2020, Board Rules have provisions to waive the application fee for initial licensure for low-income individuals and military families. Information regarding the forms necessary to request a waiver of the initial certificate/license fee can be reviewed FEE WAIVER APPLICATIONS

Applicants Must Meet the Experience Requirement for Certification

1. Applicants for certification in West Virginia must have one year of public accounting experience in the four-year period immediately preceding his or her application.
2. Qualifying experience consists of any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or consulting skills. In evaluating the experience of the applicant, the Board shall consider the complexity and diversity of the work performed, as well as any other factor the Board may consider relevant.
3. The experience requirement may be satisfied by employment in private practice, government, industry, academia or public practice. An applicant's experience must be verified by a licensee.
4. Any person who has been requested by the applicant to provide evidence of the applicant's experience shall comply with the request. Any person who refuses to provide evidence shall, upon request of the Board, explain in writing or in person the basis for his or her refusal.
5. The Board may require:

• any licensee who has furnished evidence of an applicant's experience to substantiate the information,
• the applicant and/or the licensee to provide documentation supporting the evidence of experience for review by the Board, and/or
• any applicant to appear before it or its representative to supplement, explain, or verify the evidence of experience.

Before beginning this process, please download and print the Experience Verification Form. Present the blank form to the currently licensed Certified Public Accountant who will be verifying your experience.

Complete the fillable Certificate Order Form , print and sign in the appropriate location.

Scan both the completed Experience Verification Form and the completed Certificate Order Form into one file and upload as one file during the Experience Verification upload opportunity.

Applicants must have met the 150-hour academic requirement and the Board must have received original transcripts as documentation.

If any of hours have been finalized since you were approved to take the CPA examination, please request that the institution(s) provide updated transcripts directly to the Board office. (Electronic transcripts are acceptable as long as the Board receives it directly from the school.)

Email transcripts to: wvboa@wv.gov

Mail transcripts to:
WV Board of Accountancy
405 Capitol Street, Suite 908
Charleston, WV 25301

Effective July 1, 2020, the Board has provisions to waive the initial licensure fee for low income and military personnel or their spouses. You may review this information and secure the form at this link.

While you are in the application process please do not use the back button in your browser. If at any time you wish to exit the application process, please either click the "Save for Later" or "Exit" button located at the bottom of the page.