West Virginia CPA CPE Requirements

West Virginia CPAs must complete 120 hours of CPE every three years, including 4 hours of professional ethics, with at least 20 hours each year. The three years end each December 31 before their June 30 license renewal. Extra hours don’t carry over.

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West Virginia CPE requirements at a glance

Required hours
120 hours
At least 20 hours each year.
Reporting period
Three years, rolling
The three years end each December 31 before your June 30 license renewal.
Ethics
4 hours
Every three years. Counts toward the 120-hour total for the period.
License renewal
Every year
You report each course to the board online.
Self-study
Accepted
West Virginia’s rules set no cap on self-study hours.
Carryover
Not allowed
Only hours from the three years before a renewal count toward it, so older hours drop off.

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How many CPE hours do West Virginia CPAs need?

West Virginia counts CPE over the three years ending each December 31. Within that period:

In total

120 hours

In the three years ending each December 31.

Each year

20 hours

At least 20 hours in each year of the period.

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Is ethics CPE required in West Virginia?

Yes. West Virginia CPAs must complete 4 hours of professional ethics every three years. Ethics hours also count toward the 120-hour total for the period.

Which ethics courses count?

This Sequoia CPE course meets West Virginia’s 4-hour ethics requirement:

What subjects qualify for West Virginia CPE?

Courses in any NASBA field of study (the field shown on each course certificate) count toward the 120 hours, and the areas below have rules of their own. Time spent providing services to clients, presentations to nonprofessional groups such as schools or civic, religious or community organizations, informal review of professional journals, and college courses in principles of accounting do not earn West Virginia credit; nor do basic courses in accountancy, information intended for the general public (such as personal money management, elementary income tax, Social Security and retirement benefits), sales presentations for system applications and equipment, or programs restricted to the policies, procedures or benefits of a particular employer, company or organization.

Ethics

Includes Regulatory Ethics

When is the West Virginia CPE deadline?

Your license expires on June 30 every year. Your CPE is due by December 31 before your license expires on June 30.

  1. Each year

    Yearly minimum

    Complete at least 20 hours each year.

  2. Each December 31

    All 120 hours due

    Finish 120 hours in the three years ending each December 31. Report each course to the board online before you renew; the board may ask for your certificates.

Newly licensed?

A new West Virginia CPA whose initial license was issued during the current calendar year needs no CPE for that year. Under the rule, the new certificate holder completes 40 hours during the next calendar year and after that meets the regular requirement.

The Board’s CPE Hours Required page describes the years after issue as a minimum of 40 hours in the first full calendar year of licensure, a minimum of 20 hours in the second calendar year, and the 120-hour, three-year requirement, with at least 4 of the 120 hours in ethics, during the third calendar year.

How West Virginia counts CPE credit

The rules that decide whether — and how much — a course counts.

West Virginia CPA CPE credit rules
RuleWhat West Virginia requires
Credit hourOne credit equals one 50-minute contact hour.
Self-studyAccepted. Credit is set at the hours the course provider recommends.
Approved sponsorsWest Virginia doesn’t register CPE sponsors. Programs must meet the standards in West Virginia’s rules.Sequoia CPE is a NASBA QAS self-study sponsor (sponsor number 121900).
CarryoverNot allowed. Only hours from the three years before a renewal count toward it, so older hours drop off.

Keep your certificates

You report each course to West Virginia online; your certificates are the evidence if the board checks. Keep each certificate for at least 4 years after the end of the calendar year you completed it in.

Sequoia issues your certificate the moment you pass, and it stays in your account.

Your records must show

  • A certificate from the program sponsor issued after you satisfactorily complete an examination
  • Hours of credit, as indicated on the certificate of completion
  • Your annual reporting forms and the Board’s confirmation letter

Finish your West Virginia CPE with Sequoia CPE.

Self-study courses: learn from a PDF, take the exam online and get your certificate the moment you pass.

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1,000+ hours across accounting, auditing, taxation and business. Ethics sold separately.

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West Virginia CPE questions, answered

How many CPE hours do West Virginia CPAs need?

West Virginia CPAs need 120 CPE hours every three years, with at least 20 hours each year. The three years end each December 31 before your June 30 license renewal.

When is the West Virginia CPE deadline?

Your license expires on June 30 every year. West Virginia counts CPE over the three years ending each December 31. You report each course to the board online, and the board may ask for your certificates.

How many ethics hours do West Virginia CPAs need?

West Virginia CPAs need 4 hours of professional ethics every three years. Ethics hours also count toward the 120-hour total for the period. Sequoia CPE’s West Virginia ethics courses are regulatory ethics courses and meet the 4-hour requirement.

Do online and self-study CPE courses count in West Virginia?

Yes. West Virginia accepts self-study programs, with credit set at the hours the course provider recommends. West Virginia’s rules set no cap on self-study hours. West Virginia doesn’t register CPE sponsors. Programs must meet the standards in West Virginia’s rules.

Can West Virginia CPAs carry extra CPE hours forward?

No. Only hours from the three years before a renewal count toward it, so older hours drop off (1CSR1 7.3.d.4).

Do I report my CPE to West Virginia?

Yes. You report each course to the board online, and the board may ask for your certificates. Keep your certificates for at least 4 years after the end of the calendar year you completed them in.

What CPE do newly licensed West Virginia CPAs need?

A new West Virginia CPA whose initial license was issued during the current calendar year needs no CPE for that year. Under the rule, the new certificate holder completes 40 hours during the next calendar year and after that meets the regular requirement.

Are there exemptions from West Virginia CPE?

West Virginia’s rules cover four situations: inactive CPAs, and reactivating; waiver for extenuating circumstances; short of hours: extensions and reinstatement; and moved to another state. The details and their conditions are under Exemptions and special circumstances, below.

Exemptions and special circumstances

Inactive CPAs, and reactivating

Inactive certified public accountants who do not perform or offer to perform any professional service to the public, directly or indirectly through an employer, are exempt from the CPE requirement, and no CPE is required to renew the CPA-Inactive designation each year. A licensee may not change to CPA-Inactive status to avoid securing and reporting CPE, and one who held a license throughout a CPE calendar year may not change to avoid that year’s reporting.

To reactivate a certificate, the applicant must file the activation application with its fee and complete at least 40 hours of CPE, including at least 4 hours of ethics, during the previous two calendar years and the part of the year in which the application is filed.

Waiver for extenuating circumstances

A person who demonstrates good cause to the Board is exempt. A licensee who has not met the requirement must apply to the Board for a waiver due to extenuating circumstances, such as accident, illness, pregnancy, military service or any other circumstance the Board considers appropriate, and the request must reach the Board by January 31 following the reporting period, except for good cause shown.

The request is a letter describing the personal circumstances and the reason for the waiver; a full or partial waiver may be asked for. The Board generally approves waivers only for severe personal hardship, such as illness or unusual personal circumstances, and says requests due to business circumstances will probably not be approved.

Short of hours: extensions and reinstatement

A licensee who does not have the required hours for a calendar year may request an extension; the request and its $75 fee must reach the Board by the January 31 filing deadline (a request after January 31 also needs the $150 late filing fee). If approved, the licensee has until June 1 to secure and report the additional hours; the Board’s deadlines page adds that, unless there are extreme extenuating circumstances, no extension is granted past June 15.

A licensee who did not meet CPE compliance in the previous calendar year cannot renew and is listed as "CPE Noncompliance." To reinstate, the applicant files an Application for Reinstatement with its fee and completes the greater of the hours deficient in the last calendar year or 40 hours, either way including at least 4 hours of ethics. The deficient hours must be completed after the last calendar year in which the applicant was in compliance, but no earlier than the previous two calendar years and the part of the year in which the application is filed; the 40 hours, during the previous two calendar years and that part of the year.

Moved to another state

A West Virginia CPA who has moved to another state and is licensed in the new state of residence must still secure and report CPE hours to the West Virginia Board.

A West Virginia CPA who has moved to another state, keeps a West Virginia license and is not licensed in the new state of residence must meet West Virginia’s CPE requirements to keep the license.

Official sources

This page explains West Virginia’s rules in plain language. The West Virginia Board of Accountancy is the final authority; confirm details for your situation with it.

West Virginia Board of Accountancy · Charleston, WV · 304-558-3557

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