What is West Virginia's rolling 3-year CPE window?

West Virginia uses a rolling three-calendar-year window. At each reporting period, the Board counts CPE completed across the current calendar year and the two prior calendar years. For the January 31, 2027 reporting cycle (CPE completed through December 31, 2026): the Board counts CPE from 2024 + 2025 + 2026. For the January 31, 2028 reporting cycle: 2025 + 2026 + 2027. Hours completed in 2024 count toward your 2026 reporting but drop off after that. There is no carryover — excess hours above 120 in any rolling window cannot be applied to future periods.

What is West Virginia's annual CPE minimum?

West Virginia requires a minimum of 20 CPE hours in each individual calendar year. This is a hard floor — you cannot defer hours between years within the rolling window. For example, if you complete 60 hours in 2024 and 60 hours in 2025, but 0 hours in 2026, you would fail the 20-hour annual minimum for 2026 even though you have 120 total hours in the three-year window. The Board recommends completing 40 hours annually to stay comfortably ahead of both the annual minimum and the 120-hour rolling total.

What are the West Virginia ethics CPE requirements?

West Virginia requires 4 hours of ethics CPE within each rolling three-year period. Unlike Wyoming or some other states, West Virginia does not require a state-specific ethics course — general ethics courses from any qualified provider are accepted. Acceptable ethics content includes: ethical reasoning, state-specific statutes and rules (including WV statutes), and standards of professional conduct. Accepted providers include NASBA-registered sponsors, AICPA ethics courses, other state boards' ethics courses, WVSCPA offerings, college/university courses with ethics content, and state or federal government agency ethics courses. Ethics providers must register with the WV Board.

Is there an A&A requirement for West Virginia CPAs?

No. The WV Board of Accountancy does not impose a separate accounting and auditing (A&A) hour mandate. Unlike states such as Indiana (which requires 12 hours of A&A for the current triennial) or New Jersey (which requires A&A for attest practitioners), West Virginia CPAs have no minimum A&A floor. However, CPAs who perform audit, review, or attest services should maintain A&A competency through voluntary continuing education as a professional obligation.

Is there a self-study cap for West Virginia CPAs?

No. West Virginia does not impose a percentage cap on self-study CPE hours. CPAs may complete all 120 required hours via self-study courses from NASBA-registered providers or other Board-qualified sponsors. This makes West Virginia one of the more flexible states for self-study delivery. The only delivery format restrictions are standard NASBA-guidelines-based rules that any individual provider may impose. There is no separate West Virginia restriction on how many hours can be self-study.

Can West Virginia CPAs get a CPE extension?

Yes. West Virginia CPAs who cannot complete all required CPE by December 31 may request an extension from the WV Board of Accountancy. Extension requests must be submitted by January 31 and cost $75. If the extension request is filed after January 31, an additional $150 late filing fee applies — making the total extension cost $225. The Board does not grant extensions past June 15, in order to preserve time for the June 30 license renewal. If approved, the extension typically grants until June 1 to complete and report remaining hours. Hardship waivers are also available for accident, illness, military service, or similar circumstances.

What happens if West Virginia CPAs miss the CPE deadline?

West Virginia CPAs who fail to meet CPE requirements face several consequences: (1) CPE Noncompliance status in the NASBA database, making them ineligible for license renewal; (2) Extension fees of $75 (if requested by January 31) or $225 (if after January 31); (3) Late license renewal fee of $50 if renewal is not completed by June 30 (grace period July 1-31); (4) If not renewed by July 31, a Reinstatement application is required with fees of $75/month capped at $445, plus the standard $85 renewal fee. To avoid all penalties, West Virginia CPAs should complete CPE by December 31, report by January 31, and renew the license by June 30.

How does West Virginia compare to neighboring state CPE requirements?

West Virginia (120hr rolling 3-yr, 20hr/yr min, Dec 31 completion, Jan 31 reporting, Jun 30 renewal, no A&A, no self-study cap, $85 renewal) compares to neighbors: Virginia (120hr rolling 3-yr, no annual min, Dec 31, Oct 31 reporting, ethics required, ~$50 renewal), Kentucky (120hr rolling 3-yr, Dec 31 biennial ODD years, no annual min, 2hr ethics, $100 renewal), Ohio (120hr rolling 3-yr, Dec 31 biennial ODD years, 3hr ethics, no annual min, $85 renewal), Pennsylvania (80hr biennial, Dec 31 odd years, 4hr ethics/period, 24hr A&A for attest, ~$100 renewal). West Virginia's distinctive features: mandatory 20hr/year annual floor, three separate compliance dates (Dec 31 / Jan 31 / Jun 30), and no self-study cap.

West Virginia CPA CPE Requirements — December 31 Completion Deadline Guide

Q: How many CPE hours do West Virginia CPAs need?

West Virginia CPAs must complete 120 hours of CPE within any rolling three-year period. The WV Board of Accountancy measures CPE using the current calendar year and the two prior calendar years. Additionally, a minimum of 20 hours must be completed in each individual calendar year — you cannot skip a year and make it up later. Within the 120 hours, 4 hours must be in ethics. There is no A&A hour mandate and no self-study cap.

Q: When is the West Virginia CPA CPE deadline?

West Virginia has three important dates that CPAs must track: (1) December 31 — all CPE hours must be completed by this date each year; (2) January 31 — CPE must be reported to the WV Board of Accountancy by this date (extension requests must also be submitted by January 31); (3) June 30 — annual CPA license renewal deadline. These three separate dates are among West Virginia's most confusing compliance requirements. Missing the January 31 reporting deadline triggers late fees even if CPE was completed on time by December 31.

Q: How do West Virginia CPAs report CPE?

West Virginia CPAs must report CPE to the WV Board of Accountancy by January 31 each year for the prior calendar year's CPE. The report is submitted through the Board's online system at boa.wv.gov. Licensees must maintain certificates of completion, transcripts, and attendance records for a minimum of 4 calendar years in case of a Board audit. The Board conducts random audits of CPE records. If you need additional time beyond December 31 to complete remaining hours, you must submit an extension request to the Board by January 31 and pay a $75 extension fee.

West Virginia has THREE separate compliance dates: CPE must be completed by December 31, reported by January 31, and your license renewed by June 30. Each date carries separate fees and penalties. Read this guide carefully — missing any one of the three triggers consequences.

120 hours per rolling 3-year window

20 hours minimum every year

4 ethics hours per 3-year window

Dec 31 CPE completion deadline

Jan 31 CPE reporting deadline

Jun 30 license renewal deadline

Understanding West Virginia's Three Compliance Dates

West Virginia CPAs must navigate three separate annual deadlines — an unusual structure compared to most states that combine CPE completion and reporting in one step.

December 31 CPE completion
All hours must be earned by this date

January 31 CPE reporting
Submit report to WV Board (boa.wv.gov)

June 30 License renewal
Pay $85 renewal fee to maintain CPA

Courses completed on January 1 or later count toward the next year's CPE — not the year just ended. Report all prior-year CPE by January 31 to avoid the $150 late filing surcharge.

West Virginia CPA CPE Quick Reference

Requirement	West Virginia Rule
CPE completion deadline	December 31 annually
CPE reporting deadline	January 31 annually (to WV Board of Accountancy)
License renewal deadline	June 30 annually
Total CPE hours	120 hours per rolling 3-year window
Annual minimum	20 hours per calendar year (mandatory — cannot defer)
Ethics hours	4 hours per rolling 3-year period
WV-specific ethics course	Not required — any qualifying ethics content accepted
A&A requirement	None specified
Self-study cap	None — 100% self-study permitted
Carryover	None — rolling window only
New licensee — year of licensure	Exempt (file exempt form by Jan 31)
New licensee — first full year	40 hours minimum
New licensee — second full year	20 hours minimum
New licensee — third year onward	Full 120-hour rolling requirement
Record retention	4 calendar years
Extension fee (by Jan 31)	$75
Extension fee (after Jan 31)	$225 ($75 + $150 late surcharge)
Extension deadline	Until ~June 1 (Board won't grant past June 15)
License renewal fee	$85/year
Late renewal fee (Jul 1–31)	$50 extra ($135 total)
Reinstatement (after Jul 31)	$75/month up to $445 + $85 renewal
Regulator	WV Board of Accountancy — boa.wv.gov
Board phone	(304) 558-3557

West Virginia's Rolling 3-Year Window — With Examples

West Virginia does not use fixed biennial periods. Instead, at each January 31 reporting deadline, the Board counts CPE completed in the current calendar year plus the two prior calendar years.

Rolling Window for 2026 Reporting (January 31, 2027)

Year	CPE Hours Completed	Counts Toward Jan 31, 2027 Report?	Counts Toward Jan 31, 2028 Report?
2024	50 hrs (example)	Yes — in 2024/2025/2026 window	No — drops off
2025	40 hrs (example)	Yes	Yes — in 2025/2026/2027 window
2026	30 hrs (example)	Yes — 120 total ✓	Yes
2027	—	Not yet	Yes

Example above: 50+40+30 = 120 hours. Passes rolling total. All three years have ≥20 hours. Passes annual minimum.

Annual Minimum Failure Example

Year	CPE Hours	Annual Min Met?	Result
2024	60 hrs	Yes (60 ≥ 20)	FAILS — 2026 has only 0 hours (below 20-hour annual floor) even though rolling total = 120
2025	60 hrs	Yes (60 ≥ 20)
2026	0 hrs	No (0 < 20)

Having 120 hours total is not enough — each individual year must also clear the 20-hour floor.

Ethics CPE in West Virginia

West Virginia requires 4 hours of ethics CPE within each rolling three-year period. Unlike Wyoming (which requires a Board-approved WY-specific ethics course) or many states that mandate a particular course, West Virginia accepts any qualifying ethics content from a qualified provider.

Ethics Category	WV Accepted?
NASBA-registered sponsor ethics courses	Yes
AICPA ethics courses	Yes
Other state boards' ethics courses	Yes
WVSCPA ethics offerings	Yes
College/university courses with ethics content	Yes
State/federal government agency ethics	Yes
Generic non-CPA business ethics courses	Verify with Board

Ethics providers must register with the WV Board. Ethics content must cover: ethical reasoning, state-specific statutes/rules, or standards of professional conduct.

New West Virginia CPA Licensee Rules

New licensees follow a graduated schedule before the full 120-hour rolling requirement kicks in.

Year	CPE Requirement	Notes
Year of initial licensure (partial year)	Exempt	Must submit CPE form by Jan 31 marking "exempt" status
First full calendar year	40 hours minimum	Higher floor — ramp-up period for new licensees
Second full calendar year	20 hours minimum	Same as ongoing annual floor
Third full year onward	120 hours per rolling 3-year window (with 4 ethics)	Full requirements apply. Rolling window uses last 3 years.

Note: "First full calendar year" means your first January 1 – December 31 period after the year of initial licensure. If you received your WV CPA license in October 2025, your first full year is January 1 – December 31, 2026 (40hr required). Your second full year is 2027 (20hr required).

West Virginia CPA Compliance Fee Schedule

Item	Fee	Deadline
Standard license renewal	$85	By June 30
Late renewal (grace period)	$85 + $50 = $135	July 1–31
Reinstatement (per month, capped at $445)	$75/month + $85	After July 31
CPE extension request (on time)	$75	By January 31
CPE extension request (late filing)	$225 ($75 + $150)	After January 31
Hardship waiver	No fee	Submit in writing; Board responds within 15 days

Extension Timeline

Event	Date
CPE completion deadline	December 31
CPE report due / extension request deadline (no late fee)	January 31
Extension request with late surcharge ($225 total)	After January 31
Board last accepts extension requests	~June 15 (Board won't grant past this date)
Extended CPE completion deadline (if approved)	~June 1
License renewal deadline	June 30

West Virginia vs. Neighboring State CPE Requirements

State	CPE Hours	Period	Completion Deadline	Annual Min	Ethics	A&A	Self-Study Cap
West Virginia	120 hrs	Rolling 3-yr	Dec 31 (annual)	20 hrs/yr	4 hrs	None	None
Virginia	120 hrs	Rolling 3-yr	Dec 31 (annual)	None	2 hrs/yr	None	None
Kentucky	120 hrs	Rolling 3-yr	Dec 31 biennial (odd yrs)	None	2 hrs	None	50%
Ohio	120 hrs	Rolling 3-yr	Dec 31 biennial (odd yrs)	None	3 hrs	None	50%
Pennsylvania	80 hrs	Biennial (odd yrs)	Dec 31 odd years	20 hrs/yr	4 hrs/period	24 hrs (attest)	None
Maryland	80 hrs	Biennial (even yrs)	Dec 31 even years	None	4 hrs/period	None	None

WV distinguishes itself with: a mandatory 20hr/year annual floor (PA shares this but others don't), three separate compliance dates (unique), and no self-study cap. CPAs licensed in multiple states must meet the requirements of each state where they hold a license.

Frequently Asked Questions — West Virginia CPA CPE

How many CPE hours do West Virginia CPAs need?

West Virginia CPAs must complete 120 hours of CPE within any rolling three-year period, with a minimum of 20 hours in each individual calendar year. Within the 120 hours, 4 must be in ethics. There is no A&A mandate and no self-study cap. The WV Board examines CPE across the current calendar year plus the two prior years at each January 31 reporting deadline.

When is the West Virginia CPA CPE deadline?

West Virginia has three separate annual deadlines: (1) December 31 — all CPE hours must be completed by this date; (2) January 31 — CPE must be reported to the WV Board of Accountancy and any extension requests submitted; (3) June 30 — annual CPA license renewal. Missing any one of these three dates triggers separate fees and compliance consequences.

Do I need a West Virginia-specific ethics course?

No. Unlike Wyoming (which requires a Board-approved WY-specific ethics course) or some other states, West Virginia accepts any qualifying ethics content from a NASBA-registered provider or other Board-qualified sponsor. Ethics content must cover ethical reasoning, state statutes/rules, or standards of professional conduct. AICPA ethics courses, other states' ethics courses, WVSCPA offerings, and government agency ethics courses all qualify. No specific WV ethics course is mandated.

What happens if I skip CPE in one year?

You will fail the 20-hour annual minimum for that year, even if your rolling 3-year total equals 120 hours. West Virginia's annual minimum is a hard floor — it cannot be made up retroactively. If you completed 60 hours in each of 2024 and 2025 but zero in 2026, your rolling total is 120 (passes) but 2026's annual minimum is 0 (fails). You would be placed in CPE noncompliance and ineligible for license renewal until the deficiency is resolved.

Can I carry over excess CPE hours in West Virginia?

No. West Virginia does not provide for carryover of excess CPE hours. The rolling three-year window only counts hours within the current and two prior calendar years. Hours completed outside the active window — for example, hours from three or more years ago — cannot be applied to any current or future reporting period. Unlike Utah (which allows 40 hours of carryover) or some biennial states, WV's rolling window is the only framework used.

Is there a self-study cap in West Virginia?

No. West Virginia does not impose a percentage cap on self-study CPE hours. You may complete all 120 required hours via self-study courses from NASBA-registered providers or other Board-qualified sponsors. This makes West Virginia one of the more permissive states for self-study delivery. Compare to states like Kentucky (50% self-study cap = 60hr max) or Ohio (50% cap). The only delivery format rules that apply in WV are those of the individual CPE provider.

How do I request a CPE extension in West Virginia?

Submit an extension request to the WV Board of Accountancy by January 31. The fee is $75 if submitted by January 31, or $225 ($75 + $150 late surcharge) if submitted after January 31. The Board will not grant extensions past June 15, in order to preserve time for the June 30 license renewal. If approved, the extension typically runs until approximately June 1. Hardship waivers (for accident, illness, or military service) are submitted in writing and require no fee; the Board responds within 15 days.

What are the CPE rules for new West Virginia CPA licensees?

New licensees follow a graduated schedule: the year of initial licensure is CPE-exempt (but you must file an exempt-status form by January 31). Your first full calendar year requires 40 hours minimum. Your second full year requires 20 hours. Your third full year onward subjects you to the full 120-hour rolling 3-year requirement with 4 ethics hours. This graduated approach gives new licensees time to build up their CPE cadence without immediately facing the rolling-window calculation.

When is the West Virginia CPA license renewal deadline?

West Virginia CPA licenses must be renewed annually by June 30. The renewal fee is $85. A grace period runs July 1–31 with an additional $50 late fee ($135 total). After July 31, a Reinstatement of License application is required, with reinstatement fees of $75/month (capped at $445) in addition to the standard $85 renewal fee. Note that the June 30 renewal is a separate deadline from the January 31 CPE reporting deadline — both must be met each year.

How long do I need to keep CPE records in West Virginia?

West Virginia requires CPAs to retain CPE documentation — certificates of completion, transcripts, and attendance records — for a minimum of 4 calendar years. The Board conducts random CPE audits and may request supporting documentation for any period within that retention window. Separately, the Board retains its own CPE waiver files for a minimum of 10 years. Best practice: keep all CPE certificates permanently in an organized digital archive.

Does West Virginia require A&A CPE hours?

No. The WV Board of Accountancy does not impose a mandatory accounting and auditing (A&A) hour requirement. This differentiates West Virginia from states like Indiana (12 hours A&A for attest practitioners in the current triennial) or New Jersey (specific A&A requirements). West Virginia CPAs who perform audit, review, or attest services are expected to maintain professional competency through voluntary CPE, but there is no regulatory floor for A&A hours.

How does West Virginia compare to neighboring states?

West Virginia (120hr rolling 3-yr, 20hr/yr mandatory annual floor, Dec 31 / Jan 31 / Jun 30 three dates, no A&A, no self-study cap) differs from neighbors: Virginia has no annual minimum and only 2hr ethics per year; Kentucky is biennial (odd years only), 120hr rolling, no annual min, 50% self-study cap; Ohio is also biennial odd years, no annual min, 50% cap; Pennsylvania is 80hr biennial (odd years), 20hr/yr min (shared with WV), 24hr A&A for attest. WV's mandatory 20hr/year and three-date structure are its most distinctive features.

Step-by-Step: How to Meet West Virginia CPA CPE Requirements

Mark your calendar with all three dates: December 31 (CPE completion), January 31 (reporting), June 30 (renewal).
Plan 20+ hours per year: Do not defer — the annual minimum cannot be made up later.
Track your rolling 3-year total: Count hours from this year plus the two prior years. Aim for 120+.
Include 4 ethics hours: Any NASBA-registered ethics provider is acceptable. No WV-specific course required.
Choose Board-qualified providers: NASBA Registry membership is sufficient — WV has no separate pre-approval list.
Complete all CPE by December 31: Hours earned after December 31 count toward next year, not the current year.
Report CPE by January 31: Submit your report at boa.wv.gov. If you need more time, file for an extension (and pay $75) by January 31.
Retain certificates for 4 years: Keep digital copies of all CPE certificates in case of a Board audit.
Renew license by June 30: Pay the $85 renewal fee at boa.wv.gov. Do not wait for a renewal notice.

WV Board of Accountancy Contact

Detail	Info
Official name	West Virginia Board of Accountancy (WV BOA)
Website	boa.wv.gov
Phone	(304) 558-3557
Email	[email protected]
CPE hours page	boa.wv.gov/Licensing/HoursRequired.asp
CPE policies page	boa.wv.gov/CPEPolicies.asp
License renewal	boa.wv.gov/Licensing/LicenseRenewal.asp

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