West Virginia changed its licensing law on May 24, 2026. You now have three routes, and each needs an accounting concentration or equivalent from a school the board accepts. A post-baccalaureate degree needs one year of qualifying experience. A bachelor's plus 30 additional semester credit hours also needs one year. A bachelor's alone needs two years.
To sit for the exam, the board's page lists at least 30 accounting hours, 27 business hours, and 3 hours each of business law and ethics. A proposed rule, open for public comment through June 26, 2026, would set 24 accounting and 24 business hours. Check with the West Virginia Board of Accountancy for the rule now in force.
How to Get a CPA License in West Virginia
Every route also asks you to pass the Uniform CPA Exam. Here's how the education and experience fit together in West Virginia.
| Route | Education | Experience | Status |
|---|---|---|---|
| Graduate degree plus 1 year | A post-baccalaureate degree from an institution the board accepts, with an accounting concentration or equivalent | 1 year of qualifying experience | In effect since May 24, 2026 |
| Bachelor's plus 30 hours | A bachelor's degree plus 30 additional semester credit hours, with an accounting concentration or equivalent | 1 year of qualifying experience | In effect since May 24, 2026 |
| Bachelor's plus 2 years | A bachelor's degree from an institution the board accepts, with an accounting concentration or equivalent | 2 years of qualifying experience | In effect since May 24, 2026 |
Education to Sit for the CPA Exam in West Virginia
You need a bachelor's degree with at least 30 semester hours of accounting, not counting introductory courses. You also need 27 hours of business courses, 3 of business law and 3 of ethics.
Coursework: 30 accounting hours (not counting introductory courses), 27 business hours, 3 business law and 3 ethics, to sit for the exam
Ethics Exam
West Virginia asks for 3 credit hours of ethics coursework. No ethics exam is listed for new applicants.
What Changed Recently
HB 4088 took effect May 24, 2026. The board filed a notice of public comment on May 13, 2026, and the comment period ended June 26, 2026.
What Accountants Earn in West Virginia
Accountants and auditors in West Virginia earned a median of $73,320 a year in May 2025, according to the Bureau of Labor Statistics. The middle half earned between $59,260 and $91,660. About 4,900 people held these jobs in the state.
Accounting Programs in West Virginia
None of the programs on our main rankings are based in West Virginia. You can still study online with a school in another state. Before you enroll, check that its accounting and business courses match what the board asks for. Our best online accounting degrees are a good place to start.
CPA Requirements in Nearby States
Thinking about working across a state line, or studying in one state and licensing in another? Each state sets its own rules, so here's where the states near West Virginia stand on the bachelor's-plus-experience route.
- Kentucky CPA requirements: bachelor's route in effect since July 15, 2026
- Maryland CPA requirements: bachelor's route in effect since October 1, 2026
- Ohio CPA requirements: bachelor's route in effect since January 1, 2026
- Pennsylvania CPA requirements: bachelor's route in effect since June 30, 2025
- Virginia CPA requirements: bachelor's route in effect since January 1, 2026
Check With the West Virginia Board of Accountancy
The board sets the rules and decides your application. We checked these requirements against official sources on October 12, 2026. Rules change, so confirm the details on the board's site before you apply.