West Virginia CPA CPE Requirements

How to reach the regulator directly.

West Virginia Board of Accountancy
405 Capitol Street, Suite 908
Charleston, WV 25301-1744

Tel: (304) 558-3557
Fax: (304) 558-1325

Email: wvboa@mail.wvnet.edu

The regulator's own published rules and related resources.

West Virginia Board of Accountancy

The total continuing education hours required.

120 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

A minimum of 20 hours must be earned every calendar year.

The Board recommends that 40 hours of CPE be secured annually.

Effective January 1, 2010: Ethics Requirement:

Effective with the CPE reporting year 2012, each licensee shall be required to secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement.

• Example of initial application of ethics requirement: By December 31, 2012, each individual who was licensed on or before December 31, 2009 must have secured 4 hours of CPE credit in ethics as part of the 120-hour rolling three-year period of 2010, 2011 and 2012.

A program in Ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.

The following list of course providers and/or courses are accepted by the West Virginia Board of Accountancy for CPE credit in ethics: (other courses or providers may qualify -- please check with the Board office):

• the West Virginia Society of CPAs;
• the West Virginia Public Accountants Association;
• the West Virginia Tax Institute;
• local chapters of state societies of CPAs;
• other state societies of CPAs;
• college and university courses where all or a portion of the course hours presented are dedicated to ethics subject matter (the course syllabus or Certificate of Completion/Attendance should indicate the number of CPE hours dedicated to ethics);
• courses approved by the National Association of State Boards of Accountancy (NASBA) which indicate the number of ethics hours credited for the course;
• courses offered by AICPA which indicate the number of ethics hours credited for the course
• ethics courses approved by other state boards of accountancy; and
• ethics courses developed and presented by other state or federal governmental agencies

How the reporting cycle is structured.

Rolling triennial.

The rolling triennial is made up of calendar-year based annual periods (i.e., January 1 - December 31). Each year licensees must have completed 120 hours over the prior three calendar year periods.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

It is the responsibility of the CPA to:

• Maintain documentation of attendance/course completion records for every CPE hour claimed and produce such documentation if requested by the CPE Compliance Division of the WV Board of Accountancy.
• Call the Board office if the reporting form is not received by December 5th of the current reporting year.
• Advise the Board in writing of any change of mailing address.
• Keep a copy of the confirmation letter and all reporting forms in a personal CPE file for a period of no less than four calendar years.

Participants must document their CPE credit. Examples of acceptable evidence of completion include:

1. For self-study programs: A certificate supplied by the CPE program sponsor after satisfactory completion of an examination
2. For live programs: A certificate of attendance issued by the program sponsor
3. For a university or college course: A record or transcript of the grade the participant received
4. For a university or college non-credit course: A certificate of attendance issued by a representative of the university or college
5. For published articles, books or CPE Programs: (1) A copy of the publication that names the writer as author or contributor (2) a statement from the writer supporting the number of CPE hours claimed, and (3) the name and contact information of the independent reviewer(s) or publisher

Compliance Monitoring:

The Board shall measure compliance with this subsection by the calendar yar. All certificate holders shall return an annual continuing education reporting form to the Board by January 31 of the following year.

Reporting forms shall contain the certificate holder's board certificate and license numbers.

The board shall enter hours reported into the record of the certificate holder in a master file with the designation of the year and the number of credits and maintain in the master file the certificate holder's record of the current year and the past two years. In addition, the Board shall maintain a file of continuing education forms for each certificate holder for four years.

The Board shall annually provide a mailing to each certificate holder which will provide a confirmation of the record for review by the licensee so that corrective action can be taken if there is an error or dispute.

Fraudulent reporting of Continuing Professional Education credits is a basis for disciplinary action by the Board.

The renewal or reporting deadline.

January 31, annually.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Effective August 24, 2007: It is the responsibility of the CPA to:

1. Maintain documentation of attendance/course completion records for every CPE hour claimed and produce such documentation if requested by the CPE Compliance Division of the WV Board of Accountancy.
2. Call the Board office if the reporting form is not received by December 5th of the current reporting year.
3. Advise the Board in writing of any change of mailing address.
4. Keep a copy of the confirmation letter and all reporting forms in a personal CPE file for a period of no less than four calendar years.

Licensees who fail to report by the January 31 postmark deadline are subject to a late filing fee which must be paid before one will be eligible for license renewal.

Licensees who require an extension to meet their CPE requirement may be required to pay a late fee.

License renewals will not be granted until the CPE requirement is met.

Reduced or prorated requirements for a first renewal.

If the individual's initial license to practice was issued during the current calendar year, the WV CPA is exempt from securing CPE hours.

Updated October 15, 2015: The new certificate holder must complete 40 hours of continuing education during the subsequent calendar year and thereafter satisfy all otherwise applicable Board CPE requirements.

The third full calendar year of licensure, the WV CPA must have completed a 120-hour 3-year requirement. The individual's CPE is subsequently based on a 120-hour rolling three-year period -- which includes the current year and the previous two years totaling 120-hours.

Rules for professionals licensed elsewhere.

A West Virginia CPA who has located to another State and is licensed in the new state of residence must secure and report CPE hours to the Board of Accountancy. The West Virginia Board of Accountancy, will, however, accept the CPE hour requirements for the State to which the CPA has moved. If the new state of residence does not require CPE, then the CPA must report CPE to the West Virginia Board and meet West Virginia's requirements in order to maintain his license.

A West Virginia CPA who has located to another State, has continued to maintain a license to practice in West Virginia and is not licensed in his new state of residence must meet the CPE requirements of West Virginia for licensing.

Who may be excused from all or part of this requirement.

CPE credits must be secured within the calendar year unless an Extension has been granted. (CPE credits secured in January to make up for a deficiency the previous year must be accompanied by an Extension Request to enable you to report these hours).

The following persons are exempt from the requirements of this subsection:

• Any certified public accountant who does not perform or offer to perform any professional service to the public, either directly or indirectly through his or her employer; or
• Persons who demonstrate good cause for exemption to the Board.
• A person not meeting the requirements of this subsection must apply to the board for a waiver due to extenuating circumstances, such as an accident, illness, pregnancy, military service or any other circumstance determined appropriate by the Board. This request shall be received by the Board by January 31 following the reporting period, except for good cause shown.

Extension Request: A request for an Extension of time to secure CPE hours for the previous calendar year may be made by filing the Extension Request Form with the $75.00 fee by the January 31 postmark deadline. You must also complete and include the CPE Reporting Form indicating any hours actually secured during the reporting year.

• If an Extension Request is made after January 31 but before June 30, the Extension Request Fee is $225.00.
• Extension requests are not normally granted beyond June 1st each year to allow sufficient time for license renewals to be mailed after CPE compliance has been met.
• A licensee who has failed to secure the number of CPE credit hours as required will not receive a license renewal until CPE compliance has been met.
• A CPE Extension does not negate other Board deadlines (e.g., license renewal late fee and the necessity for making Application for Reinstatement of License if license renewal is received after July 31).

A Request for Waiver: A licensee who has not met the CPE requirements due to extenuating circumstances may apply to the Board for a CPE waiver by the January 31 postmark deadline by writing a letter of explanation regarding the extenuating circumstances. Extenuating circumstances include, but are not limited to: a long-term illness, severe injury or active duty military deployment.

Effective August 24, 2007: Retiring CPAs: Retiring CPAs who failed to notify the Board of intended retirement and as a result, did not secure and report the required CPE hours during the last calendar year of active licensure, shall be listed on NASBA's Accountancy License Database (ALD) web page as "Retired" instead of "Lapsed due to CPE Non-compliance". However, internal records will continue to reflect the CPE non-compliance status in the event the CPA would apply for activation of licensure at a future date.

Effective October 15, 2015: Reactivation of Certificate: In order to reactivate a certificate, an Applicant shall complete the following:

• Activation application with the accompanying fee as required by the Board; and
• Minimum of forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. This continuing education shall have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.

Effective October 15, 2015: Reactivation of certificate from failure to meet continuing education requirements. If the Applicant was not in compliance with the continuing education requirement during the last calendar year for which he or she was required to secure hours, then he or she shall complete the following:

• Application for Reinstatement with the accompanying fee as required by the Board; and
• The greater of the following:
• The number of hours that the Applicant was deficient for continuing education compliance during the Applicant's last continuing education calendar year, including a minimum of four (4) hours in the subject of ethics. The continuing education hours required for this subsection shall have been completed after the last calendar year for which the Applicant was last in compliance with the continuing education requirements, but no earlier than the previous two (2) calendar years and the portion of the year for which the application is being filed; or
• Forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. The continuing education hours must have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Exemptions:

Effective October 15, 2015: Reactivation of Certificate: In order to reactivate a certificate, an Applicant shall complete the following:

• Activation application with the accompanying fee as required by the Board; and
• Minimum of forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. This continuing education shall have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.

Effective October 15, 2015: Reactivation of certificate from failure to meet continuing education requirements. If the Applicant was not in compliance with the continuing education requirement during the last calendar year for which he or she was required to secure hours, then he or she shall complete the following:

• Application for Reinstatement with the accompanying fee as required by the Board; and
• The greater of the following:
• The number of hours that the Applicant was deficient for continuing education compliance during the Applicant's last continuing education calendar year, including a minimum of four (4) hours in the subject of ethics. The continuing education hours required for this subsection shall have been completed after the last calendar year for which the Applicant was last in compliance with the continuing education requirements, but no earlier than the previous two (2) calendar years and the portion of the year for which the application is being filed; or
• Forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. The continuing education hours must have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.

Credit for Teaching and Repeat Credit:
Effective May 2, 2011: Effective for the 2011 reporting year and thereafter: The number of hours a licensee may claim for participating as an instructor in the IRS VITA Program: The Board determined that a licensee may claim 1/2 hour for each hour spent teaching tax courses to VITA volunteers -- not to exceed 20 hours in any three-year rolling period. For example, if a licensee spends four hours teaching a Form 1040 course to VITA volunteers in a structured classroom environment, the licensee may claim 2 hours of CPE credit. The CPE instructor credit must be verified through a Certificate of Participation issued by the VITA program. When recording these hours on the CPE form, the licensee must identify the subject matter taught in the Title of Course column. The licensee may claim credit for teaching the same subject matter only once in any three-year rolling period. The licensee may not claim CPE credit for preparing tax forms under the VITA program. CeriFi CPEdge has confirmed with the Board that hours spent in preparation to teach VITA volunteers may not be counted towards credit.

Credit for Self-Study Education:
Effective May 2, 2011: Effective for the 2011 reporting year and thereafter: The Board determined that in order for self study courses to qualify for CPE credit in West Virginia the program must be approved by the National Association of State Boards of Accountancy (NASBA) or the American Institute of Certified Public Accountants (AICPA).

• Self-study programs that require only the reading of general professional literature followed by a test will not be acceptable. Therefore, programs such as NACVA's The Value Examiner, ACFE's Fraud Magazine and all other self-study publications that do not meet the Statements on for Continuing Professional Education and are not approved to offer CPE credit by NASBA or AICPA will not qualify for CPE credit in West Virginia and the hours claimed will be disallowed.

Effective January 1, 2010: New Ethics Requirement:

Effective with the CPE reporting year 2012, each licensee shall be required to secure 4 hours of ethics credit as a part of the 120-hour 3-year requirement. This means that, by December 31, 2012, each individual who was licensed on or before December 31, 2009 must have secured 4 hours of CPE credit in ethics as part of the 120-hour rolling-three-year period of 2010, 2011 and 2012.

A program in Ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.

The following list of course providers and/or courses are accepted by the West Virginia Board of Accountancy for CPE credit in ethics: (other courses or providers may qualify -- please check with the Board office):

• the West Virginia Society of CPAs;
• the West Virginia Public Accountants Association;
• the West Virginia Tax Institute;
• local chapters of state societies of CPAs;
• other state societies of CPAs;
• college and university courses where all or a portion of the course hours presented are dedicated to ethics subject matter (the course syllabus or Certificate of Completion/Attendance should indicate the number of CPE hours dedicated to ethics);
• courses approved by the National Association of State Boards of Accountancy (NASBA) which indicate the number of ethics hours credited for the course;
• courses offered by AICPA which indicate the number of ethics hours credited for the course
• ethics courses approved by other state boards of accountancy; and
• ethics courses developed and presented by other state or federal governmental agencies

Reporting Method:

Effective August 24, 2007: Each licensee is required to submit the Certificate of Completion for each self-study course with the Annual CPE Reporting Form.

Enforcement:

Effective August 24, 2007: Retiring CPAs who failed to notify the Board of intended retirement and as a result, did not secure and report the required CPE hours during the last calendar year of active licensure, shall be listed on NASBA's Accountancy License Database (ALD) web page as "Retired" instead of "Lapsed due to CPE Non-compliance." However, internal records will continue to reflect the CPE non-compliance status in the event the CPA would apply for activation of licensure at a future date.

Effective July 15, 2005: The Board adopted the "Statement on Standards for Continuing Professional Education (CPE) Programs issued jointly by AICPA and NASBA."