Firms & Authorizations

Form for Notifying Board of Change in Firm Name/Address or Change in Firm Organization

Verify a Firm Registration

Effective September 15, 2002, all firms practicing in West Virginia must secure a Firm Permit to practice public accounting in this State.  All firms providing 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.

W.Va. Code §30-9-2. Definitions

(2) "Attest services" means providing any audit or review of financial statement or any examination of prospective financial information performed in accordance with applicable statements on standards.

(11) "Compilation services" means providing a service performed in accordance with applicable statements on standards 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 an accounting corporation, in which tow or more certified public accountants hold an ownership or member interest, in terms of the financial interest and voting rights of all partners, shareholders, members or managers...

(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.

Printable and fillable form links are available on the links below:

Firm Permit

Authorization to Perform 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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