CPA License Renewal in West Virginia (2026)

CPA license renewal in West Virginia is handled by the West Virginia Board of Accountancy, which requires Certified Public Accountant (CPA)s to renew every 12 months. Below are the renewal deadline rule, continuing-education (CE) hours, fees, and a direct link to the official renewal page — last verified 2026-06-01. This is an unofficial guide; always confirm the details with the board before you file.

West Virginia CPA renewal at a glance

Renewal cycle	12 months
Deadline rule	Active individual CPA licenses follow a fixed annual fiscal-year cycle (July 1 to June 30) and expire each year on June 30; the license must be renewed by June 30. Late renewals are accepted July 1 to July 31 with an added late fee; failure to renew by July 31 makes the license lapsed and requires reinstatement.
CE hours required	120 hours
Renewal fee	see board (fee not fixed/published)
Online renewal	Yes
CE tracking system	Board online CPE reporting system (boa.wv.gov CPE Reporting Form); no CE Broker
Governing body	West Virginia Board of Accountancy

Go to the official West Virginia Board of Accountancy renewal page →

Last verified 2026-06-01 from the West Virginia Board of Accountancy. automated research workflow (official west-virginia Board of Accountancy), confidence high.

Continuing-education requirements for CPAs in West Virginia

CPE is tracked on a calendar-year basis (Jan 1 to Dec 31) and assessed on a 120-hour rolling three-year period (current year plus two prior years). The Board recommends 40 hours annually but requires a minimum of 20 hours in any calendar year, provided the 120-hour three-year total is met. At least 4 of the 120 hours must be in Ethics (effective with the 2012 reporting year). Ethics may be satisfied by qualifying courses from WVSCPA, AICPA, NASBA-approved providers, other state societies/boards, or university courses; no state-specific ethics exam is required. CPE compliance for the prior calendar year must be established before a license can be renewed; CPE reports are due January 31. Newly licensed CPAs have a phased ramp-up (exempt in the partial initial year, 40 hours first full year, 20 hours second year, then the 120/3-year rule).

Need approved hours? Compare West Virginia CPA CE courses (some links are affiliate links).

How to renew your CPA license in West Virginia

Confirm your renewal deadline and current status on the West Virginia Board of Accountancy portal.
Complete the required 120 CE hours and confirm they appear in Board online CPE reporting system (boa.wv.gov CPE Reporting Form); no CE Broker.
Submit the renewal application and pay the current fee online.
Keep proof of CE and your renewal confirmation for your records.

Good to know: Renewal window is online annually May 1 to July 31 (Board emails licensees around May 1). The single fixed individual renewal fee is not published on the official board pages (payment is collected within the logged-in online renewal form via the State Treasurer's Office); a secondary source cites $85 but this could not be confirmed on an official .gov page, so the fee field is left null. Reinstatement after July 31 costs the renewal fee plus the July late fee plus $75/month (capped at $445). A CPA who fails CPE for the prior calendar year is shown as "CPE Noncompliance" and is ineligible to renew. Separate categories exist for CPA-Inactive renewal and the Individual Authorization to perform attest/compilation services; this record covers the active individual CPA license.

CPA license renewal in West Virginia: frequently asked questions

How often do I renew my CPA license in West Virginia?

West Virginia CPA licenses renew every 12 months. Active individual CPA licenses follow a fixed annual fiscal-year cycle (July 1 to June 30) and expire each year on June 30; the license must be renewed by June 30. Late renewals are accepted July 1 to July 31 with an added late fee; failure to renew by July 31 makes the license lapsed and requires reinstatement.

How many CE hours are required to renew an CPA license in West Virginia?

Approximately 120 continuing-education hours per cycle. CPE is tracked on a calendar-year basis (Jan 1 to Dec 31) and assessed on a 120-hour rolling three-year period (current year plus two prior years). The Board recommends 40 hours annually but requires a minimum of 20 hours in any calendar year, provided the 120-hour three-year total is met. At least 4 of the 120 hours must be in Ethics (effective with the 2012 reporting year). Ethics may be satisfied by qualifying courses from WVSCPA, AICPA, NASBA-approved providers, other state societies/boards, or university courses; no state-specific ethics exam is required. CPE compliance for the prior calendar year must be established before a license can be renewed; CPE reports are due January 31. Newly licensed CPAs have a phased ramp-up (exempt in the partial initial year, 40 hours first full year, 20 hours second year, then the 120/3-year rule). Confirm the current requirement with the West Virginia Board of Accountancy.

Can I renew my West Virginia CPA license online?

Yes — West Virginia offers online renewal through the West Virginia Board of Accountancy. Use the official link on this page.

What happens if I let my West Virginia CPA license expire?

Practicing on an expired license is generally prohibited and can carry penalties. A late fee of about $50 may apply. Contact the West Virginia Board of Accountancy promptly if your license has lapsed.

Renew the same license in another state

All states: Certified Public Accountant (CPA) renewal