West Virginia Code 30-9-9 – Substantial equivalency certificate requirements
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The board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates under circumstances similar to those described in this section and if the board determines that:
Terms Used In West Virginia Code 30-9-9
- 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
- Out-of-state certificate: means a valid certificate as a certified public accountant or equivalent designation issued or renewed under the laws of another state: Provided, That "out-of-state certificate" does not include any certificate as a certified public accountant or equivalent designation that was issued or renewed solely by virtue of a holder&rsquo. 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
- State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See West Virginia Code 30-9-2
- substantially equivalent: means or refers to a determination by the board or its designee that the education, examination and experience requirements contained in the statutes or rules of another state are comparable to or exceed the education, examination and experience requirements contained in the Uniform Accountancy Act, or that an individual certified public accountant&rsquo. See West Virginia Code 30-9-2
- Uniform Accountancy Act: means the Uniform Accountancy Act, fifth edition, revised (July 2007), jointly published by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy. See West Virginia Code 30-9-2
(1) The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act; or
(2) The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act.