West Virginia operates on a rolling three-year CPE cycle with annual license renewal on June 30. CPAs must complete 120 hours over three years with a minimum of 20 hours annually, though the board recommends 40 hours each year. Four hours of ethics are required per three-year period. CPE must be completed by Dec. 31 and reported by Jan. 31.
General requirement
CPAs must complete 120 hours of CPE over a rolling three-year period, with a minimum of 20 hours each year. The board recommends completing at least 40 hours annually.
The reporting period runs Jan. 1 through Dec. 31 on a rolling three-year basis. CPE must be completed by Dec. 31 and reported by Jan. 31. License renewal is due June 30 annually. Late renewals are accepted July 1–31 with a late fee. The license year runs July 1 through June 30.
Ethics requirement
West Virginia requires 4 hours of ethics CPE during each three-year period. These hours count toward the 120-hour total. Ethics course providers must register with the board.
Acceptable ethics courses cover ethical reasoning, state-specific statutes and rules, standards of professional conduct and standards of other applicable regulatory bodies.
Credit limitations
- Instruction: Maximum of 60 hours per course per year. No credit for repeat presentations unless the material has been substantially revised.
- Published materials: Maximum of 60 hours per publication.
- Minimum program length: The board does not award credit for programs shorter than 50 minutes.
- Principles of accounting: Does not qualify for CPE credit, whether as a participant or instructor.
- Self-study: No stated hour limit. Programs must be approved by NASBA, AICPA or a state CPA society.
Credit calculation
- Standard measurement: One CPE credit equals 50 minutes of instruction.
- First-time instruction: Instructors receive 2 additional hours for each hour taught, for a total of 3 CPE hours per hour of presentation.
- Repeat instruction: No additional credit unless the material has been substantially revised.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
- VITA volunteers: One-half credit per hour spent teaching tax courses.
New licensees
CPE requirements phase in for newly licensed CPAs:
- Initial license issued during the current calendar year: Exempt from CPE for that year. A CPE reporting form must be submitted by Jan. 31 indicating exempt status.
- First full calendar year: Minimum of 40 hours.
- Second calendar year: Minimum of 20 hours.
- Third calendar year: Full 120-hour, three-year requirement applies, including 4 hours of ethics.
CPE extension
Extension requests for the prior year's CPE must be submitted by Jan. 31. Requests received after Jan. 31 incur an additional late fee. Extensions are not granted past June 15 except in cases of extreme extenuating circumstances.
Nonresident CPAs
Nonresident licensees may meet West Virginia's CPE requirements by demonstrating compliance with their home state's requirements, provided those requirements are substantially equivalent to West Virginia's.
If the home state does not require CPE, the licensee must comply with West Virginia's requirements.
Record retention
CPE records must be maintained for at least four years. Documentation must include attendance records, course dates, course titles and completion certificates.