West Virginia CPA CPE Requirements 2026: 120 Hours in 3 Years

West Virginia CPAs must complete 120 hours of CPE within the three preceding calendar years, with at least 20 hours in each calendar year and four hours in ethics. Hours are reported by January 31 of the following year, and the license expires on June 30. This guide explains the rule in 1 CSR 1, the extension dates and the new-licensee schedule, and flags where the Board website and the rule differ. For a comparison across states see our CPA CPE requirements guide.

West Virginia CPE requirements at a glance

The calendar-year cycle

West Virginia counts CPE by calendar year, January 1 to December 31. The 120 hours must fall within the three preceding calendar years, and each year needs at least 20 hours. The Board page says the 20-hour minimum applies only if the rolling 120 hours is also met, while the rule wording reads as an annual floor, so treat 20 as a firm minimum and aim for 40, which is what the Board recommends. Your calendar 2026 hours must be earned by December 31, 2026 and reported by January 31, 2027.

Ethics

At least four hours must be in ethics, counted within the 120. The Board ethics page says ethics covers ethical reasoning, West Virginia statutes and rules, and professional conduct standards. Accepted providers include the West Virginia Society of CPAs, the West Virginia Public Accountants Association, the West Virginia Tax Institute, other state CPA societies, NASBA or AICPA ethics courses, courses approved by other state boards and government agency courses. The page does not make West Virginia-specific content mandatory. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

How credit is counted

One hour of credit is 50 minutes, and programs shorter than 50 minutes earn nothing. College courses count 15 hours per semester credit and 10 per quarter credit, excluding principles of accounting. Instructors earn three hours for each hour taught the first time, up to 60 hours per course per year, and re-teaching earns no credit unless the course is substantially updated. Published books and articles can earn up to 60 hours per publication. Formal home study approved by the AICPA, NASBA or state societies qualifies with a sponsor exam certificate, and we found no general cap on it. The rules do not address nano-learning.

Carryover

The Board Hours Required page says hours generally cannot be carried over and must be earned in the calendar year unless the Board grants an extension. We saw no carryover provision in the rule. Our overview of how CPE credits are counted compares carryover across states.

New licensees

The rule says a new certificate holder completes 40 hours in the following year. The Board Hours Required page is more detailed: no CPE in the partial first year, 40 hours in the first full year, 20 in the second year, and then the 120-hour rolling total with four ethics hours. If your situation is a new certificate, ask the Board which schedule it applies.

Reactivation and reinstatement

Reactivation of an inactive license requires at least 40 hours, including four in ethics, in the previous two calendar years plus the current year to date. After CPE noncompliance, reinstatement requires the greater of the deficient hours or 40 hours, including four in ethics. A license not renewed by July 31 needs a reinstatement application, and the Board renewal page lists the fee as the renewal fee plus the July late fee plus $75 per month, capped at $445.

Extensions, waivers and deadlines

Extension requests are due by January 31 and cost $75, or $225 if late. The Board says it will grant no extension requests past June 15 absent extreme extenuating circumstances, ahead of the June 30 renewal deadline. Waivers are available for good cause such as accident, illness or military service if requested by January 31. Online renewal runs from May 1 to July 31, with a $50 late fee in July. The next license renewal is June 30, 2027.

Sponsors, records and exemptions

Accepted sponsors include the AICPA, state CPA or public accountant societies, the National Tax Institute, the West Virginia Tax Institute, firm in-house programs through accounting firm associations, and programs on the NASBA National Registry and the NASBA West Virginia roster. On-the-job training is excluded. Our explainer on what NASBA does covers the registry. Keep your confirmation letter and reporting forms for your own records. The rule says the Board keeps its file for four calendar years. Inactive CPAs who offer no public services are exempt.

What we could not confirm

The new-licensee schedule and the 20-hour wording above come from the Board web pages and a summary of the rule notice, and we did not read the full rule text ourselves. A proposed amendment to 1 CSR 1 is in progress on the Secretary of State site, implementing HB 4088 on CPA education and experience pathways; we saw no CPE changes in it but could not see the marked-up text, and the current active rule is the March 29, 2024 version. Many Board CPE pages are dated between 2016 and 2023, so check the rule first.

Frequently asked questions

How many CPE hours do West Virginia CPAs need?

120 hours within three calendar years, with at least 20 in each year.

How many ethics hours are required?

At least four, counted within the 120.

When is the CPE report due?

January 31 of the following year; the 2026 hours are due January 31, 2027.

Can I get an extension?

Yes, by request before January 31 for a fee. The Board says it will grant no extension requests past June 15 absent extreme extenuating circumstances.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: West Virginia Board of Accountancy CPE pages (boa.wv.gov) and 1 CSR 1 (apps.sos.wv.gov), checked October 2026.