• Total CPE Requirement: 120 hours
• Annual CPE Requirement: 20 hours (however, the Board recommends that 40 hours of CPE be secured annually)

CPA Ethics: 4 hours of ethics CPE each 3 year rolling period

Licenses are renewed annually on December 31. Continuing Education (CE) must be reported for the period January 1 through December 31 each year, with a total of 120 hours required over a three-year rolling cycle.

Courses cannot be taken for credit more than once in a 3-year rolling license term.

• Instruction: Maximum 60 hours per course per year
• Published Materials: Maximum 60 hours

CPAs may only apply CPE successfully completed in the current 3 year reporting period. At the annual renewal, credit can only be claimed for courses completed during the calendar year being reported.

Licensure in West Virginia follows the fiscal year schedule, July 1 through June 30. The CPA renewal form is available May 1 through July 31. CPAs may log your CPE year round, using the Online Reporting Form, by entering courses and saving the report for later. Once you have completed your requirements for the year you may login and submit your report. The submission due date for reports is January 31.

Renew online
Online CPE Reporting Form

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the West Virginia Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 4 years following the completion of each reporting activity.

Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of their state of residence. If that state has no CPE requirements, the non-resident licensees must meet the Board's CPE requirements. The state of residence must have CPE standards that are considered substantially equivalent to those of West Virginia.

A CPE waiver or partial waiver due to extenuating circumstances may be filed with the Board office no later than the January 31 filing deadline. Write a letter describing your personal circumstances and the reason for a waiver request. The Board will generally only approve waivers when the circumstances indicate a severe personal hardship (illness, unusual personal circumstances, etc.). Waiver requests due to business circumstances will probably not be approved.