How many CPE hours do West Virginia CPAs need?
At least 20 hours in each calendar year and at least 120 hours in each rolling three-year period.
Four of the 120 hours must be in ethics. The Board recommends 40 hours annually as a practical pace.
State license Info
West Virginia
West Virginia Board of Accountancy · W. Va. CSR 1-1
West Virginia CPA CPE Requirements
Reviewed August 2026West Virginia CPAs must complete at least 20 hours of continuing professional education in each calendar year and at least 120 hours in each rolling three-year period. Four of the 120 hours must be in ethics. Compliance is measured on the calendar year, January 1 through December 31, and CPE must be reported by January 31.
The rolling window means compliance is based on hours secured during the current calendar year and the two previous years. The Board recommends 40 hours annually to stay comfortably above the 120-hour line.
How the 120 hours break down
One square equals one CPE hour across the rolling three-year period.
4 hrs — Ethics, as part of the 120-hour three-year requirement
116 hrs — Any qualifying subject; no subject-area requirements
20 hrs — Minimum required in each calendar year (Board recommends 40)
West Virginia CPE at a Glance
| Rolling requirement | 120 hours in each rolling three-calendar-year period |
|---|---|
| Annual minimum | 20 hours in each calendar year. The Board recommends 40. |
| Reporting period | January 1 to December 31, over a rolling three-year period |
| CPE completion deadline | December 31 |
| CPE reporting deadline | January 31 of each calendar year |
| License renewal | June 30, annually. The license period runs July 1 to June 30. |
| Ethics requirement | 4 hours as part of the 120-hour three-year requirement. Acceptable ethics programs may cover ethical reasoning, state-specific statutes and rules, and standards of professional conduct including those of other applicable regulatory bodies. |
| Ethics course approval | West Virginia accepts NASBA-approved courses that indicate the number of ethics hours credited for the course |
| Subject requirements | None beyond ethics |
| Instruction cap | 60 hours per course per year, with no repetitions unless there have been substantial changes in material. First-time teachers receive two additional hours of study credit per hour taught, totalling three hours per hour taught. |
| Published materials cap | 60 hours per publication |
| University/college | One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours. Principles of Accounting does not count for attendance or instruction. |
| Self-study | Programs must be approved by NASBA or the AICPA to qualify for CPE credit in West Virginia |
| Provider registration | Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster program. |
Most common mistake
Confusing the license period with the CPE period. The West Virginia license runs July 1 to June 30 and renews on June 30, but CPE is measured on the calendar year and reported by January 31. Two different clocks, five months apart.
West Virginia Ethics, NASBA Approved
NASBA Registry #111907
West Virginia Ethics
Counts toward the four-hour ethics requirement within the 120-hour three-year total. West Virginia accepts NASBA-approved courses that indicate the number of ethics hours credited, and acceptable content includes ethical reasoning, state-specific statutes and rules, and standards of professional conduct.
- 4 CPE credits · Ethics
- General or state-specific ethics content both acceptable
- Counts within the 120-hour rolling requirement
$38.954 CPE Credits View Course
NASBA Registry ID
#111907
Self-Study Requirement
West Virginia requires self-study programs to be approved by NASBA or the AICPA
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Rolling Window
West Virginia separates the education calendar from the license calendar, and measures the three-year total on a continuous rolling basis.
- January 1
Calendar CPE year opens
Compliance is based on the calendar year, January 1 through December 31.
- December 31
20-hour annual minimum due
Required in every calendar year. The rolling total is measured across the current year and the two previous years.
- January 31
Report CPE to the Board
CPE must be completed by December 31 and reported by January 31 of each calendar year. Exempt licensees must still return the reporting form indicating exempt status.
- June 30
License renewal, annually
The license period runs July 1 to June 30, which is a separate clock from the CPE calendar year.
- Rolling 3 years
120-hour total
For example, one period covers 2024, 2025, and 2026; the next covers 2025, 2026, and 2027; and so on.
New licensees and the phase-in schedule
West Virginia phases new CPAs into the rolling requirement over three years rather than applying the full 120 hours immediately.
- If the initial license was issued during the current calendar year, the CPA is exempt from securing CPE hours — but must still complete and return the CPE reporting form before the January 31 deadline, indicating exempt status.
- First full calendar year of licensure: a minimum of 40 hours.
- Second calendar year: a minimum of 20 hours.
- Third calendar year: the 120-hour three-year requirement applies, with a minimum of 4 of the 120 hours in ethics.
- From that point the licensee's annual CPE is based on the standard rolling three-year period.
West Virginia CPE Questions Answered
What is the West Virginia CPA CPE reporting period?
January 1 to December 31, measured over a rolling three-year period.
Compliance is based on a minimum of 120 hours secured during the current calendar year and the two previous years.
How does the West Virginia rolling three-year period work?
Each year, the Board looks at the current calendar year plus the two preceding ones.
For example, one three-year period could cover 2024, 2025, and 2026; the next compliance period would be based on 2025, 2026, and 2027; and the next on 2026, 2027, and 2028.
When is West Virginia CPE due and reported?
CPE must be completed by December 31 and reported by January 31 of each calendar year.
License renewal is a separate obligation, due June 30 annually, with the license period running July 1 to June 30.
How many ethics hours does West Virginia require?
Four hours as part of the 120-hour three-year requirement.
An acceptable ethics program may include ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies.
Does West Virginia require a state-specific ethics course?
No. West Virginia accepts courses approved by NASBA that indicate the number of ethics hours credited for the course.
Both general and state-specific ethics content can qualify, provided the ethics hours are identified on the certificate.
Does West Virginia have subject-area CPE requirements?
No. Beyond the four ethics hours, West Virginia sets no subject-area requirements.
The remaining 116 hours may be earned in any qualifying subject.
Does West Virginia accept self-study CPE?
Yes, provided the program is approved by NASBA or the AICPA.
Acceptable sponsors more broadly include national and state accounting organizations, colleges and universities, accounting firms, professional organizations with direct interest in the practice of accounting, sponsors registered with a state board of accountancy, and sponsors on the NASBA National Registry.
Do West Virginia CPE providers need to register with NASBA?
Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster program.
The threshold is based on the number of credits offered, not on the delivery method.
What CPE does a newly licensed West Virginia CPA need?
A CPA whose initial license was issued during the current calendar year is exempt from securing CPE hours, but must still return the reporting form before January 31 indicating exempt status.
The new licensee then needs 40 hours in the first full calendar year of licensure, 20 hours in the second, and the full 120-hour three-year requirement — including 4 ethics hours — by the third calendar year.
What are the West Virginia caps on teaching and writing?
Instruction is capped at 60 hours per course per year with no repetitions, unless there have been substantial changes in the material. Published articles and books are capped at 60 hours per publication.
Teachers in approved programs receive two additional hours of study credit for each hour taught the first time they teach a course, totalling three hours per hour taught.
Do college courses count toward West Virginia CPE?
Yes. One semester hour credit equals 15 CPE hours and one quarter hour credit equals 10 CPE hours.
Principles of Accounting does not count for credit, either for attendance or for instruction.
What if a West Virginia CPA moves to another state?
A West Virginia CPA who has relocated and is licensed in the new state of residence must still secure and report CPE hours to the West Virginia Board of Accountancy.
A West Virginia CPA who has relocated, continues to maintain a West Virginia license, and is not licensed in the new state of residence must meet West Virginia's CPE requirements to maintain the license.
West Virginia Board of Accountancy contact information
| Agency | West Virginia Board of Accountancy |
|---|---|
| Address | 405 Capitol Street, Suite 908, Charleston, WV 25301 |
| Phone | (304) 558-3557 |
| Website | boa.wv.gov |
| CPE guidance | CPE hours required |
Sources
- West Virginia Code of State Rules, Board of Accountancy, continuing professional education provisions
- West Virginia Code Chapter 30, Article 9, Accountants
- West Virginia Board of Accountancy — CPE hours required
- NASBA Registry — West Virginia CPE requirements summary
This page summarizes West Virginia CPE rules for general informational purposes and is reviewed against the West Virginia Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 4:03:00 PM
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