CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Western CPE will be closed on July 3rd and 4th to celebrate Independence Day.

West Virginia

State CPE Requirements

State Board Website:

https://www.boa.wv.gov/

License Renewal Deadline:

6/30 annually

CPE Reporting Period:

1/1 to 12/31 over a rolling three-year period

Total CPE Hours Required:

120 hours

Minimum CE Hours per year:

20 hours

Ethics Requirements:

Four (4) hours. Providers offering ethics courses must register with the Board.

Credit Limitations:

• Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
• Published Materials: The maximum credit for published articles/books is 60 hours per publication.
• Subject: Courses in principles of accounting do not count for credit for attendance or instruction.
• Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.

Other Subject Area Requirements:

None

Other State Policies:

• Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.
• Providers offering 16 or more credits must register with NASBA’s National Registry. Providers offering fewer than 16 credits may register with NASBA’s Roster program.

Non-Residency Requirement
• 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.