License Renewal Date
CPE Reporting Period
1/1 to 12/31 over a rolling three-year period
20 hours per year
Four (4) hours. Providers offering ethics courses must register with the Board.
Other Subject Area Requirements
- Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
- Published Materials: The maximum credit for published articles/books is 60 hours per publication.
- Subject: Courses in principles of accounting do not count for credit for attendance or instruction.
- Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.
- Partial Credit: The Board shall not award credit to programs less than 50 minutes in length.
- Instruction: Teachers in any approved programs will receive two additional hours credit for study for each hour taught (totaling three hours for each hour taught) for the first time they teach a course.
- Licensees shall receive 1/2 credit for each hour spent teaching tax courses to VITA volunteers in any three-year rolling period.
- University/college courses: One semester hour credit equals 15 CPE hours; one quarter hour credit equals 10 CPE hours.
Other State Policies
- Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.
- 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.
Nonresident licensees may meet the CPE requirements by demonstrating to the Board that they meet the CPE requirements of their state of residence. If that state has no CPE requirements, the non-resident licensees must meet the Board’s CPE requirements. The state of residence must have CPE standards that are considered substantially equivalent to those of West Virginia.