Mobility

Mobility legislation became effective in West Virginia on June 5, 2008

On March 7, 2008, legislation was passed eliminating certain notice and fee requirements for substantial equivalency practitioners. Under the old law an out-of-state CPA meeting certain ‘substantial equivalency’ requirements needed to submit a notice and pay a fee in order to obtain practice privileges in West Virginia. Effective June 5, 2008, licensed CPAs from other jurisdictions who do not have their principal place of business in West Virginia and who satisfy the ‘substantial equivalency’ practice privileges criteria set forth in W.Va. Code §30-9-16, can use the ‘CPA’ title and serve West Virginia clients without submitting a notice form or fee and do not need to renew their individual practice privileges in West Virginia.

Mobility and Out-of-State Firms

An out-of-state firm (those firms with no office in this state) may provide a review of a financial statement performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS) for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a firm permit if the firm:

	Meets firm ownership requirements
	Is enrolled in a Peer Review Program that conforms with applicable rules and
	Performs services through an individual with substantial equivalency practice privileges

An out-of state firm that does not perform attest services for a client having its home office in this state may perform other professional services while using the title "CPA" or "CPA firm" without a firm permit

	if it performs the services through an individual with substantial equivalency practice privileges and
	if the firm may lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.

In addition, out-of-state CPA firms are required to have both a Firm Permit and Authorization to Perform Attest Services only if they perform for a client whose home office is located in West Virginia,

	(1) an audit or other engagement to be performed in accordance with SAS,
	(2) an examination of prospective financial information to be performed in accordance with SSAE, or
	(3) an engagement to be performed in accordance with the auditing standards of the PCAOB.

Application for Firm Permit and Authorization to Perform Attestation Services for Out-of-State Firms)

Mobility and Substantial Equivalency Practice Privileges

Individuals whose principal place of business is not in this state and who hold an out-of-state certificate have all the rights and privileges of a West Virginia certificate holder without the need for a certificate if:

the state that issued the out-of-state certificate has certification requirements that are substantially equivalent to the certification requirements of the Uniform Accountancy Act (UAA); or

the individual holds a valid license as a CPA from any state which the National Association of State Boards of Accountancy (NASBA) National Qualification Appraisal Service (NQAS) has not verified to be substantially equivalent with the CPA licensure requirements of the UAA and the individual has obtained from the NASBA NQAS verification that his or her CPA qualifications are substantially equivalent to the CPA licensure requirements of the UAA. Any individual who qualifies for practice privileges before the first day of January 2012, and who passed the uniform CPA examination and holds a valid license issued by another state is exempt from the education requirement in the UAA

Individual practitioners (CPAs who are not part of a firm) from other jurisdictions offering to perform any of the services below must first file for an Authorization to Perform Attest Services as an individual practitioner and provide documentation that he/she is enrolled in a Peer Review Program that conforms with applicable Rules:

	(1) an audit or other engagement to be performed in accordance with SAS,
	(2) an examination of prospective financial information to be performed in accordance with SSAE, or
	(3) an engagement to be performed in accordance with the auditing standards of the PCAOB.

Application for Authorization to Perform Attest/Compilation Services

Mobility, Jurisdiction and Disciplinary Authority

By law, a CPA of another state exercising practice privileges in West Virginia and the CPA firm which employs the CPA consents, as a condition to the grant of this privilege, to the following:

the personal and subject matter jurisdiction and disciplinary authority of this Board.

compliance with the provisions of the West Virginia Accountancy Law and the rules and regulations adopted by the Board.

in the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in this state individually and on behalf of the CPA firm.

the appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this board against the licensee.

Revised: 10/07/2009 16:33:53

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Last edited: 10/07/2009