West Virginia Code 30-9-8 – Education, examination and experience certificate requirements
The board shall issue a certificate to an applicant of good moral character who meets the following requirements:
Terms Used In West Virginia Code 30-9-8
- 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
- Good moral character: means lack of a history of dishonesty or felonious activity. See West Virginia Code 30-9-2
- Licensee: means the holder of a license. 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
- Rule: means any rule proposed for legislative approval by the board pursuant to this article. See West Virginia Code 30-9-2
(1) At least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university, the total education program to include an accounting concentration or equivalent, as determined by the board to be appropriate;
(2) Passage of the uniform certified public accountant examination published by the American institute of certified public accountants or its successor and any additional examination required by the board by rule that tests the applicant's knowledge of subjects related to the practice of accounting: Provided, That before applying for the examination required by this subsection, an applicant is required to have met the baccalaureate degree requirement but not the one hundred fifty semester hour requirement of subsection (1) of this section; and
(3) At least one year of experience in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience requirement may be satisfied by employment in private practice, government, industry, not-for-profit organization, academia or public practice. An applicant's experience must be verified by a licensee and must meet requirements specified by rule.