Degree Required
An applicant for the Uniform CPA Examination in West Virginia may qualify to sit with a baccalaureate degree and the completion of specific required courses at the upper-division baccalaureate and/or graduate levels at an accredited college or university. The required courses include at least thirty (30) semester hours or equivalent quarter hours in accounting, excluding introductory accounting courses covering the principles of accounting components of accounting*, 3 semester hours or equivalent quarter hours in ethics, 3 semester hours or equivalent quarter hours in business law,* and 27 semester hours or equivalent quarter hours in business and business related courses.*
An applicant who holds a Masters or Doctorate in Accounting (Ph.D.) will automatically qualify to sit for the Examination, if he/she has met all other requirements.
Accreditation
An accredited college or university is a degree-granting institution accredited at the time of the applicant's degree or attendance
The West Virginia Board of Accountancy accepts CLEP (College Level Examination Program) or DSST (Dantes Subject Standardized Test) credits PROVIDED THAT THE ACADEMIC TRANSCRIPT indicates the applicant has tested out of the class/course. (It should be noted that if you intend to secure the additional hours needed to meet the 150 semester hour education requirement for certification while sitting for and/or passing the CPA Examination, most colleges and universities will NOT add CLEP or DSST credits to the transcripts after the individual has graduated.)
PASS/FAIL Grading
The Board will accept Pass/Fail grading for the purpose of evaluating an applicant's transcripts to determine if the applicant has met the academic requirements to sit for the Examination.
Foreign/International Transcript Evaluations
Prospective candidates who were educated in another country must have their foreign transcripts evaluated before making application to sit for the Examination.
NASBA International Evaluation Services (NIES)
150 Fourth Avenue North, Suite 850
PO Box 198727
Nashville, TN 37219
Phone: (615) 277-9077
Fax: (615) 324-1268
nies@nasba.org
Board Policy Regarding Community / Technical / Associate Level Transcripts
Since the Board only accepts those hours that appear on a four-year degree granting institutions transcripts, effective October 24, 2019, the Board adopted a policy that it is no longer necessary to require an exam applicant to provide transcripts from the community/technical/associate level institutions unless the applicant needs the Board to consider a course that is not reflected on a four-year degree granting transcript.
