West Virginia CPE Requirements

License Renewal: June 30^th every year

Reporting Period: January 1^st to December 31^st over a three-year rolling period

CPE Documentation: Licenses may be renewed at The West Virginia Board of Accountancy.

Credit Limitations:

• Instruction: 60 hours per year maximum. Repeat material may count if there is evidence of substantial changes in the material.
• Published Materials: 60 hours per publication maximum credit permitted.
• Subject: Courses in principles of accounting will not receive credit for instruction or attendance.

Credit Calculations:

• Instruction: Teachers in approved programs will receive two extra hours of credit for study for each hour taught on the first time they teach a course.
• University/College Courses:
  • One semester hour equates to 15 CPE Hours
  • One quarter hour equates to 10 CPE Hours

Hour Requirements: 120 hours; 20 hours per year minimum

• Ethics Requirement: 4 hours; must be a course from a sponsor approved by the West Virginia Board of Accountancy.