License Renewal Date
CPE Reporting Period
1/1 to 12/31 over a rolling three-year period
120 hours, with 20 hours per year
None (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.)
Other Subject Area Requirements
* The maximum credit for published articles/books is 60 hours per publication.
* The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
* Teachers in any approved programs will receive two additional hours credit for study for each hour taught (totaling three hours for each hour taught) for the first time they teach a course.
* University or college courses; One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours.
* Principles of Accounting does not count for credit for attendance or instruction.
* Self study is acceptable if approved by NASBA, the AICPA or state CPA society.
Other State Policies
West Virginia accepts courses from providers that are members of NASBA’s National Registry of CPE Sponsors.
Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of the state in which they have their principal office. If that state has no CPE requirements, the non-resident licensees must meet the Board’s CPE requirements. The state in which the licensee’s principal office is located must have CPE standards that are considered substantially equivalent to those of West Virginia.