West Virginia CPA CPE Requirements (2026): 120 Hours Every 3 Years

Requirements Overview

West Virginia requires 120 hours of CPE across a rolling three-year cycle from January 1 to December 31, with at least 20 hours each year. The Board recommends 40 hours annually for optimal pacing. At least 4 hours must cover ethics, and providers offering ethics courses must specifically register with the Board.

License renewal falls on June 30 annually, but CPE reporting is due by January 31 of the following year. CPAs who received their initial license during the current calendar year are exempt from CPE for that year but must still submit the reporting form by January 31 indicating their exempt status. CPAs age 62 or older who fall short on CPE may be listed as Retired rather than Lapsed.

First-time instructors receive 3 hours of credit per hour taught (1 presentation + 2 preparation). VITA tax teaching earns 0.5 credits per hour, capped at 20 hours per three-year period. Courses in principles of accounting and talks to lay organizations do not qualify. Documentation must be retained for four calendar years.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  New Licensee — CPAs whose initial license was issued during the current calendar year are exempt from CPE for that year.

  Must complete and return CPE reporting form by January 31 indicating exempt status
• ✓
  Retired Status — CPAs age 62+ who fail to meet CPE requirements may be listed as Retired rather than Lapsed.

  Must be age 62 or older
• ✓
  Health Condition Waiver — CPE waiver may be granted for health conditions with medical documentation.

  Requires medical documentation

How You Can Complete Your CE

West Virginia CPE Rules & Limits

Details specific to West Virginia that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — No carry-over provision documented in available sources. West Virginia uses a rolling 3-year cycle (Jan 1 – Dec 31) which provides inherent timing flexibility.
• Rolling 3-year cycle: January 1 – December 31.
• License renewal date: June 30 annually.
• CPE reporting deadline: January 31 of following year.
• Board recommends 40 hours per year (minimum is 20).
• No credit for programs less than 50 minutes in length.
• First-time instructors receive 3 total hours credit per hour taught (1 presentation + 2 preparation).
• VITA tax teaching: 0.5 credit per hour, capped at 20 hours per 3-year period.
• Courses in principles of accounting do not count for credit.
• Talks to lay organizations do not qualify for CPE credit.
• Documentation must be retained for minimum of four calendar years.
• Ethics course providers must register with the Board.
• Board no longer requires self-study certificates with CPE Reports.

Provider Requirements

Sponsors must be national/state accounting organizations, colleges/universities, accounting firms, or professional organizations with direct accounting practice application. Providers offering 16+ credits must register with NASBA's National Registry; those offering fewer than 16 credits may use the Roster program. Ethics course providers must register with the Board.

Tips for West Virginia CPAs

• Ethics course providers must be registered with the West Virginia Board specifically. Verify provider registration before enrolling.
• New licensees are exempt from CPE in their first year but must still submit the reporting form by January 31.
• The Board recommends 40 hours per year even though the minimum is 20. Falling behind can create a difficult catch-up in year three.
• CPAs age 62+ who miss CPE requirements get Retired status instead of Lapsed — a useful safety net for those nearing retirement.

Sources

CPA Requirements in Nearby States

Other Professions in West Virginia

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