4 hours of ethics CPE, per rolling 3-yr period, for CPAs licensed in West Virginia.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per rolling 3-yr period |
| State-specific content | Required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics within the 120-hour rolling three-year requirement. Providers offering ethics courses must register with the Board. Providers offering 16 or more credits must be on the NASBA National Registry.
Four hours of ethics as part of the 120-hour rolling three-year requirement.
Yes. The Board has adopted NASBA's fields of study and accepts courses from National Registry sponsors. Acceptable ethics courses may cover ethical reasoning, state-specific statutes and rules, or standards of professional conduct, including those of other applicable regulatory bodies.
Yes. Acceptable ethics courses may cover ethical reasoning, state-specific statutes and rules, or standards of professional conduct including those of other applicable regulatory bodies. West Virginia is unusually broad on this point.
The licence period runs 1 July to 30 June and renews annually on 30 June, but CPE is tracked on the calendar year: hours must be completed by 31 December and reported by 31 January.
New licensees are exempt from CPE for the calendar year of licensure. You must then complete 40 hours in the first full calendar year, a minimum of 20 hours in the second, and satisfy the full 120-hour three-year requirement including the four ethics hours by the third calendar year.
It depends on your new licence status. A West Virginia CPA who has relocated and is licensed in the new state of residence must still secure and report CPE hours to the West Virginia Board. A CPA who has relocated, maintains the West Virginia licence and is not licensed in the new state must meet West Virginia's requirements in full.
West Virginia Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.