West Virginia: CPE, firm permit and peer review rules for CPAs.

This page lists what the West Virginia board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

West Virginia, field by field.

Board of accountancy

West Virginia Board of Accountancy

CPE hours & reporting period

120 hours within the three preceding calendar years, with at least 20 hours in each calendar year; compliance is measured by calendar year (January 1–December 31) and reported by January 31 of the following year. 1 CSR 1 § 7.3: certificate holders applying for annual renewal "shall have completed 120 hours of continuing education as provided for in this subsection within the three preceding calendar years, with at least 20 hours in each calendar year"; a new certificate holder completes 40 hours of continuing education during the subsequent calendar year. 1 CSR 1 § 7.3.e.1: "The Board shall measure compliance with this subsection by the calendar year. All certificate holders shall return an annual continuing education reporting form to the Board by January 31 of the following year." Board CPE Deadlines page: "CPE is measured by the calendar year and must be reported annually by January 31 of the following year." Statutory basis W. Va. Code § 30-9-12(b). Board Hours Required page (updated 1/18/2023): the 120 hours cover the current calendar year and the two previous years; a newly licensed CPA is exempt in the first partial year and must secure 40 hours in the first full calendar year. Extension requests are due by January 31 with a $75 fee (1 CSR 1 § 18.4.b); a CPE report postmarked after January 31 carries a $150 late filing fee (1 CSR 1 § 18.4.a); the Board states no extensions past June 15 absent extreme extenuating circumstances (CPE Deadlines page).

Ethics CPE requirement

4 hours within each 120-hour, three-year requirement. 1 CSR 1 § 7.3: "Included in the 120 hours shall be a minimum of four (4) hours of ethics. A program in ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct." Board Ethics CPE page: "each licensee must secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement" (effective with the 2012 CPE reporting year). No West Virginia-specific course is named; the Board page (updated 12/24/2016) lists the West Virginia Society of CPAs, the West Virginia Public Accountants Association, courses approved by NASBA that state the ethics hours credited, and courses offered by the AICPA that state the ethics hours credited, and says other courses or providers may qualify on inquiry to the Board office.

CPA firm permit / registration

A firm permit is required. W. Va. Code § 30-9-17(b): a permit is required for (1) any firm with an in-state office that performs attest or compilation services, (2) any firm with an in-state office that uses the "CPA" or "CPA firm" title, and (3) any firm with no in-state office that performs the attest services described in § 30-9-2(3)(A), (C) or (D) (SAS engagements, SSAE examinations of prospective financial information, PCAOB engagements) for a client whose home office is in West Virginia. Board Registration Requirements page: "West Virginia Accountancy Law requires firms who meet the following criteria to hold a firm permit" (same three categories). § 30-9-17(c): a firm with no in-state office may perform the services described in § 30-9-2(3)(B) (SSARS reviews, per the Board's Firm Mobility page) or § 30-9-2(12) (compilation) for a West Virginia home-office client and use the CPA title without a permit only if it meets firm ownership requirements, is undergoing a conforming peer review program and performs the services through a § 30-9-16 practice-privilege individual; § 30-9-17(d): a firm with no in-state office that performs no attest or compilation services for a West Virginia home-office client may perform other professional services under the CPA title without a permit through a practice-privilege individual, provided it may lawfully perform them in the individual's home state. Term: initial permits expire on the June 30 following issuance (§ 30-9-17(g)); the Board renews permits "for one-year periods beginning July 1" (§ 30-9-17(h)). A separate authorization is required to perform attest or compilation services: § 30-9-19(a); 1 CSR 1 § 12.1: "No individual practitioner or firm may provide attest or compilation services without first having obtained an authorization issued by this Board" unless a practice-privilege exception applies; authorizations renew for one year beginning July 1 (§ 30-9-19(g); 1 CSR 1 § 12.5). Fees: firm permit issuance or renewal $100 (1 CSR 1 § 18.3.a); $75 per month for firm renewals postmarked after July 31 (§ 18.3.b); firm authorization $100 (1–5 licensees), $200 (6–10) or $300 (11 or more) (§ 18.5.a); individual practitioner authorization $85 (§ 18.5.b). Board Firm Permit page: "All accounting firms located in West Virginia must first make application for a firm permit."

Peer review requirement

Required for firms performing attest or compilation services. W. Va. Code § 30-9-19(d)(3): a firm authorization requires that the permit holder "is undergoing a peer review program that conforms with applicable rules"; 1 CSR 1 § 12.3.e: the firm must provide "Verification that the permit holder has timely completed a peer review (as discussed in Section 8 of this Rule) in a satisfactory manner as determined by the Board." 1 CSR 1 § 1-1-8: the Board accepts the AICPA peer review program administered by the West Virginia Society of CPAs or any other program the Board deems comparable in quality, thoroughness and reliability. Board Peer Review page: "West Virginia firms who perform attest or compilations must be enrolled in a Peer Review program acceptable to the Board." Practice-privilege individuals and out-of-state firms providing only SSARS compilations are exempt from the authorization if they are undergoing a conforming peer review program (1 CSR 1 § 12.1.a–b). Review cycle: Not stated in this pass (no interval appears in § 30-9-19, 1 CSR 1 § 1-1-8 or the Board's Peer Review page).

Licence renewal cycle

Annual; the licence expires June 30 each year. W. Va. Code § 30-9-12(a): the Board renews a certificate for one-year periods beginning July 1. 1 CSR 1 § 7.1: "Licenses are valid for a period of one (1) year (or portion thereof) ending on June 30 of each year." Board License Renewal page (updated 6/12/2023): online renewal runs annually between May 1 and July 31; late renewals accepted July 1–31 with a $50 late fee (1 CSR 1 § 18.2.f: renewals postmarked after June 30 pay $50); after July 31 a reinstatement application is required, with a fee of $75 per month or partial month (1 CSR 1 § 18.2.h); a licensee who did not meet the previous calendar year's CPE is ineligible to renew and listed as "CPE Noncompliance." Annual certificate renewal fee $85; CPA-Inactive $65 (1 CSR 1 § 18.2.c–d).

Mobility / practice privilege

Yes, by statute, with no notice or fee. W. Va. Code § 30-9-16(a): an individual whose principal place of business is outside West Virginia, who holds a valid out-of-state certificate in good standing and meets the § 30-9-8 certification requirements, may practise in West Virginia without a state certificate and has "all the rights and privileges of a certificate holder of this state"; § 30-9-16(b): a non-resident who held a valid CPA licence from any state as of December 31, 2025 has and retains practice privileges without a certificate; § 30-9-16(c): no notice, fee or other submission is required. § 30-9-16(d): the individual and the employing firm are subject to Board jurisdiction, with the issuing state's board as agent for service of process (1 CSR 1 § 10.2 lists the same conditions); § 30-9-16(e): the individual must cease practising in West Virginia if the home-state certificate is no longer valid. § 30-9-16(f): SAS audits, SSAE examinations of prospective financial information and PCAOB engagements for entities with a West Virginia home office may be performed only through a firm holding a § 30-9-17 permit and a § 30-9-19 authorization; § 30-9-16(g): a practitioner who is also a substantial equivalency practitioner may provide those services without a § 30-9-17 permit but must hold a § 30-9-19 authorization. Board Firm Mobility page (updated 9/13/2019): an out-of-state firm with no West Virginia office may review a SSARS financial statement for a West Virginia home-office client and use the "CPA" or "CPA firm" title without a firm permit if it "Meets firm ownership requirements; Is enrolled in a Peer Review Program that conforms with applicable rules and; Performs services through an individual with substantial equivalency practice privileges"; "An Application for Firm Permit with Authorization to Perform Attestation Services is required for an out-of-state CPA firm" performing an SAS audit, an SSAE examination of prospective financial information or a PCAOB engagement for a client whose home office is in West Virginia. Board Authorization page: an out-of-state substantially equivalent practitioner may provide compilation services without an authorization if the practitioner has the same privileges at home, follows SSARS, signs as a CPA and is undergoing peer review. The Board's "Practice Privileges" and "Substantial Equivalency" web pages (updated 11/22/2016) contain only placeholder text.