Academic Requirement

Effective June 5, 2008, a West Virginia exam applicant may now sit for the examination with a baccalaureate degree and the completion of the following required courses at the upper-division baccalaureate and/or graduate levels at an accredited college or university.

 Academic Requirement 

Accounting Courses
Course Title

Hours Required

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

Accounting Courses Total


Business Law
Business Law


Business Law Total


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

Business Courses Total


*Effective July 1, 2011, three (3) credit hours in ethics to be counted as part of the 9 hours of accounting electives indicated above or 12 hours of business electives indicated above.

The West Virginia Board of Accountancy accepts CLEP (College Level Examination Program) and DSST (Dantes Subject Standardized Test) courses provided the academic 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 baccalaureate degree  requirement to sit for the CPA examination, provided the transcripts  include the specific accounting, business law and business hours required by the Board.

Credits earned under the MENTOR PROGRAM offered by Mountain State University have 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