Practice Privileges (Additional information on Practice Privileges can be found at W. Va. Code § 30-9-16 and W. Va. Code R. § 1-1-10.)
Effective June 5, 2008, a CPA whose principal place of business is outside of West Virginia may temporarily provide services in West Virginia without providing notice or paying a fee if the individual: - Holds a valid active license in a substantially equivalent jurisdiction; OR
- Has substantially equivalent individual CPA qualifications. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.
Please Note: An individual who passed the Uniform CPA Examination and holds a valid license issued by another state prior to January 1, 2012, is exempt from the 150-hour education requirement in the Uniform Accountancy Act (UAA).
Consent to Jurisdiction Pursuant to W. Va. Code R. § 1-1-10.2, a CPA of another state exercising practice privileges in West Virginia and the CPA firm that 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- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual shall cease offering or rendering professional services in West Virginia individually and on behalf of the CPA firm.
- The appointment of the board of accountancy that 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.
Firm Registration Requirements May Apply (See W. Va. Code § 30-9-16 and W. Va. Code § 30-9-17) 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: - An audit or other engagement to be performed in accordance with SAS;
- An examination of prospective financial information to be performed in accordance with SSAE; or
- An engagement to be performed in accordance with the auditing standards of the PCAOB.
An out-of-state firm (those firms with no office in West Virginia) may provide a review of a financial statement performed in accordance with SSARS for a client having its home office in West Virginia 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 or compilation services for a client having its home office in West Virginia may perform other professional services while using the title "CPA" of "CPA firm" without a firm permit if the firm: - Performs the services through an individual with substantial equivalency practice privileges; and
- May lawfully perform the services in the state where the individual with practice privileges has 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 any of the following services for a client whose home office is located in West Virginia: - An audit or other engagement performed in accordance with SAS;
- An examination of prospective financial information to be performed in accordance with SSAE; or
- An engagement to be performed in accordance with the auditing standards of the PCAOB.
NOTE: Individual practitioners, West Virginia accounting firms, and out-of-state accounting firms that wish to perform attest or compilation services must complete the Authorization to Perform Attest or Compilation Services form and pay the additional fee.
Firm requirements may differ depending on the type of services performed. Additional information for individual and firm practice privilege requirements can be requested by contacting the West Virginia Board of Accountancy through its Contact Us page.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege or Firm Registration in the menu bar at the top of this page for additional information. |
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