150-Hour Requirement


West  Virginia  Board  of  Accountancy
106 Capitol Street, Suite 100
Charleston, WV 25301-2610
  (304) 558-3557  Fax: (304) 558-1325
wvboa@mail.wvnet.edu



Link to
 State of WV



bullet  
bulletHome Up
 

The staff of this board does not review academic programs to make a pre-determination regarding meeting the 150-hour requirement. Consult the Rules and Regulations and/or your college advisor for this information.

150-Hour Academic Requirement 

Accounting Courses
Course Title

Hours Required

Financial or Intermediate Accounting 6
Auditing (minimum of 3 hours in Auditing required) 
or 
Auditing (3 hours) and  Accounting Information Systems (3 hours)
6
Taxation 3
Cost, Managerial, Governmental or Not-For-Profit Accounting 3
Accounting Electives 9

Accounting Courses Total

27

 
Business Law
Business Law

6

Business Law Total

6

 
Business Courses
Economics 3
Finance 3
Marketing 3
Statistics 3
Management 3
Business-Related Electives 12

Business Courses Total

27

   
Other Courses (total of all hours not reflected above) 90

Grand Total

150

The West Virginia Board of Accountancy accepts CLEP courses provided the transcript indicates the applicant has tested out of the class/course.

The West Virginia Board of Accountancy will recognize the Board of Regents degree (BOR) as meeting the academic requirements to sit for the CPA examination, provided the degree includes the specific accounting, business law and business hours required by the Board.

The MENTOR PROGRAM offered by Mountain State University has been approved as acceptable toward meeting the academic requirements for applicants for the CPA examination

The Board will accept Pass/Fail grading for the purposes of evaluating an applicant's transcripts to determine if the applicant has met the academic requirements to sit for the CPA examination.

Prospective candidates who were educated in another country must have their foreign transcripts evaluated before making application to sit for the Examination.  You may use the following source.  Please call the Board office at (304) 558-3557 for a Request for Advisory Evaluation of Foreign Credentials form.

Foreign Academic Credentials Service, Inc.
PO Box 400
Glen Carbon, IL 62034    USA

 

Home ] Up ] Eligibility Requirements ] [ 150-Hour Requirement ] Conditioning Rules ] Cheating Rules ] Application Procedures ] Prometric Exam Sites ] Exam Links and Info ] Successful Examinees ] Exam Forms ] Exam Rules & Regs ] Application Process ]