West Virginia

West Virginia Board of Accountancy
boa.wv.gov

To sit for the Exam: a baccalaureate degree meeting the Board's accounting-concentration coursework, without yet needing the full 150-hour total. Effective May 24, 2026, West Virginia offers three licensure pathways, each requiring an accounting concentration: Pathway A (a post-baccalaureate degree), Pathway B (a baccalaureate degree plus 30 additional semester hours), or Pathway C (a baccalaureate degree alone). The underlying coursework minimums include at least 30 semester hours of accounting, 27 semester hours of business, 3 hours of business law (effective July 1, 2016), and 3 hours of ethics (effective July 1, 2011).

1 year minimum for Pathway A/B candidates (post-baccalaureate degree, or baccalaureate plus 30 additional hours); 2 years minimum for Pathway C candidates (baccalaureate degree alone). Experience must involve accounting, attest, compilation, financial advisory, management advisory, tax, or consulting services.

3 semester hours of ethics coursework are required as part of the education requirement (effective July 1, 2011); CARE did not find a separately stated standalone post-Exam ethics exam requirement on the Board pages reviewed.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

West Virginia's three-pathway licensure system took effect May 24, 2026 — very recent relative to this review. All applicants must submit a state and national criminal history record check.

https://boa.wv.gov/Licensing/EducationExaminationExperience.asp — accessed 2026-09-30