West Virginia Code 30-9-5 – Rule-making authority
(a) The board shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the provisions of this article, including, but not limited to, the following:
Terms Used In West Virginia Code 30-9-5
- Authorization: means an authorization issued pursuant to this article that entitles a permit holder or an individual practitioner to perform attest or compilation services. See West Virginia Code 30-9-2
- Board: means the West Virginia Board of Accountancy. See West Virginia Code 30-9-2
- Certificate: means a certificate as a certified public accountant issued or renewed by the board pursuant to this article or corresponding provisions of prior law. See West Virginia Code 30-9-2
- Examination: when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the statements on Standards for Attestation Engagements. See West Virginia Code 30-9-2
- Firm: means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants. See West Virginia Code 30-9-2
- Permit: means a permit issued to a firm pursuant to this article. See West Virginia Code 30-9-2
- Professional services: means those services that involve the specialized knowledge and skills of a certified public accountant or a public accountant delivered by any means, including but not limited to, in person, by mail, telephone or by electronic means. See West Virginia Code 30-9-2
- Public accountant: means a person holding a registration who is not a certified public accountant. See West Virginia Code 30-9-2
- Registration: means a registration as a public accountant issued by the board pursuant to prior law governing the registration of public accountants and renewed by the board pursuant to this article. See West Virginia Code 30-9-2
(1) The education required of an applicant;
(2) The experience required of an applicant;
(3) The examination administered under this article;
(4) Issuing or renewing a certificate, registration, permit or authorization;
(5) Denying, suspending, revoking, or reinstating a certificate, registration, permit or authorization;
(6) The conduct of investigations;
(7) Firm ownership requirements;
(8) Accounting corporations;
(9) Substantial equivalency requirements;
(10) Continuing professional education requirements for licensees, including exemptions;
(11) Peer review requirements;
(12) Professional conduct requirements;
(13) Identifying professional services required to be performed in accordance with the applicable statements on standards;
(14) Use of the titles "certified public accountant," "CPA," "public accountant" and "PA";
(15) Use of commissions, referral fees and contingent fees;
(16) Fees for the issuance and renewal of a certificate, registration, permit or authorization and other fees authorized by this article; and
(17) Other rules the board considers necessary and proper for implementing the provisions of this article.
(b) All rules in effect on July 1, 2001, will remain in effect until they are superseded.