Firm Application Forms

Authorization to Perform Attest or Compilation Services as an Individual Practitioner  (for West Virginia or out-of-state individual practitioners who perform attest or compilation services)

Application for Firm Permit and Authorization to Perform Attest and/or Compilation Services for a firm located in West Virginia

Application for Firm Permit and Authorization to Perform Attest Services for out-of-state firms(required for all out-of-state firms who perform attest services (in accordance with SAS, SSAE, PCAOB Auditing Standards] for a client whose home office is in West Virginia) 

Firm Permit Application (registration for West Virginia firms performing public accounting services only -- without attest or compilation services)

Professional Limited Liability Company Application (for in-state  public accounting firms organizing as a PLLC)  Must be accompanied by an Application for a Firm Permit and Authorization to Perform Attest and/or Compilation Services.  

Accounting Corporation Application (for in-state public accounting firms organizing as an Accounting Corporation) Must be accompanied by an Application for a Firm Permit and Authorization to Perform Attest and/or Compilation Services. 

Form for Notifying Board of Change in Firm Name/ Address

Licensure Applications

Application for Initial Certificate/License (candidates who sat for and passed the CPA Examination as a West Virginia candidate and have met the one-year experience requirement) 

Experience Verification Form (additional page used with the Application for Reciprocal Certificate (if needed) or for the Application for Initial Certificate/License.)

Application for Reciprocal Certificate (for CPA certificate holders who passed the examination in another state or jurisdiction and now live in and/or work in West Virginia on a full-time basis.)  See Certification Requirements information for other substantial equivalency requirements.  The Application for Reciprocal Certificate requires verification from the original certifying board.  Please complete the first portion of the Interstate Exchange of Information form included in the Reciprocal Application and forward the form to the certifying board for completion.  Check with the certifying board before forwarding the Interstate Exchange of Information form to determine if a fee for this service should be included.

Application for Activation of License - for WV CPA who are inactive by choice.  If you have a CPE problem or another reason you were ineligible for renewal, please call the Board office to determine the correct application and procedure 558-3557

Application for Reinstatement of License - for CPAs who failed to renew timely or were not eligible to renew due to CPE non-compliance. 

CPA Examination Forms

Initial Application for CPA Examination or Transfer of Exam Credit Toward Certification [printable form only]
The Initial Application for CPA Examination also serves as the Transfer of Exam Credit Toward Certification application. However, the transfer of credit  application requires the applicant to complete Section 1 of  the Interstate Exchange of Information form and forward to your verifying Board for completion. Your verifying Board should then forward the completed form directly to the Board office. Check with your verifying jurisdiction to determine if there is a charge for this service.

Initial Application for CPA Examination or Transfer of Exam Credit Toward Certification [fill-in and print]  Initial Application for CPA Examination also serves as the Transfer of Exam Credit Toward Certification application. However, the transfer of credit application requires the applicant to complete Section 1 of the Interstate Exchange of Information form and forward to your verifying Board for completion. Your verifying Board should then forward the completed form directly to the Board office. Check with your verifying jurisdiction to determine if there is a charge for this service.

Re-Exam Intent to Sit for CPA Examination (fill-in form and print or printable only)

CPE Forms

2008 CPE Reporting Forms: 

Adobe format  or Excel format(save Excel file to your workstation and complete)

CPE Extension Request Form

Other Forms

File A Complaint Form fill-in form and print or printable only

Change of Name/Address/Firm Information Form fill-in form and print or printable only

Interstate Exchange of Information Form fill-in form and print or printable only

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

Page last edited: 10/21/2009