CPA exam and license requirements in West Virginia
West Virginia requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the West Virginia Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 30 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in West Virginia?
West Virginia requires 120 semester credit hours to sit for the CPA exam. Candidates in West Virginia sit under the rules of the West Virginia Board of Accountancy.
How many credit hours do you need for a CPA license in West Virginia?
West Virginia requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in West Virginia?
The CPA exam in West Virginia costs $262.64 per section, a $10 application fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are West Virginia board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in West Virginia?
West Virginia gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does West Virginia require a CPA ethics exam?
West Virginia: No ethics exam is required for licensure; the ethics requirement is met through 3 semester hours of ethics coursework in the education requirement.
What work experience is required for a CPA license in West Virginia?
West Virginia requires one year of CPA-verified experience under the post-baccalaureate or 150-hour pathways, or two years under the new bachelor's-only pathway.
Who regulates CPAs in West Virginia?
CPAs in West Virginia are regulated by the West Virginia Board of Accountancy. Its published requirements are at https://www.boa.wv.gov.
Recent changes and notes for West Virginia
- HB 4088 added three pathways effective May 24, 2026: post-baccalaureate plus 1 year; bachelor's plus 30 hours (150 total) plus 1 year; or bachelor's-only plus 2 years.
- Education to sit: a bachelor's with 30 accounting hours (excluding introductory), 3 ethics hours, 3 business law hours, and 27 business hours.
- Board exam fees are $10 initial application plus $40 per section (Intent to Sit form).
- A criminal background check and SSN are required for licensure.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://www.boa.wv.gov/Licensing/EducationExaminationExperience.asp. Requirements change; confirm with the West Virginia Board of Accountancy before applying.