Firms/Authorizations

Form for Notifying Board of a Change in Firm Name/Address or Firm Organization (Board Rules require that you notify the Board within 30 days of any address, organization or ownership changes) 

Verify a Firm Registration

Effective June 5, 2008 all accounting firms meeting the following criteria must have a firm permit to practice accounting in West Virginia: 

1. Audit or other engagements to be performed in accordance with Statements on Auditing Standards;
   
   
2. Examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements; or
   
   
3. Engagements to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board (PCAOB)

All firms with a location in West Virginia who provide attest and compilation services are required to secure an Authorization to provide these services.

Individual practitioners who perform attest or compilation services must secure an individual authorization to perform attest or compilation services.

Any out-of-state firm that performs 1, 2, or 3 above for client whose home office is in West Virginia must secure an Authorization to provide these services.

W.Va. Code §30-9-2. Definitions

(3) "Attest services"  means providing any:

(A) audit or other engagement to be performed in accordance with the Statements on Auditing Standards:

(B) Review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services:

(C) Examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements; or

(D) Engagement to be performed in accordance with Auditing Standards of the Public Company Accounting Oversight Board (PCAOB)

(11) "Compilation services" means providing a service performed in accordance with the Statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an expression of assurance on the statement

(15) "Firm" means any business, including but not limited to accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants

(19) "Individual practitioner" means a certified public accountant or a public accountant who offers professional services to the public but does not practice in a firm.

Firm Permit Forms are available at the links below:

Firm Permit  with Authorization to Perform Attest/Compilation Services for firm located in WV

Firm Permit with Authorization to Perform Attest/Compilation Services for firm located in another State or Jurisdiction 

Firm Permit only - For WV firms who will not be performing Attest and/or Compilation Services

§1-1-13. Issuance and Renewal of Permits.

13.1. A firm receiving a permit pursuant to this section shall file with the Board a written notification of any of the following events within thirty (30) days after its occurrence:

(a) Formation of a new firm;

(b) Addition of a partner, member, manager or shareholder;

(c) Retirement, withdrawal or death of a partner, member, manager or shareholder;

(d) Any change in the name of the firm;

(e) Dissolution of the firm;

(f) Change in the management of any branch office in this State;

(g) Establishment of a new branch office or the closing or change of address of a branch office in this State; or

(h) The occurrence of any event or events which would cause the firm not to be in conformity with the provisions of the Act or this Rule.

13.2. In the event of any change in legal form of a firm, such new firm shall within thirty (30) days of the change file an application for the issuance of a permit in accordance with these Rules and pay the fee required by these Rules.

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Last edited: 10/07/2009