Ethics CPE requirement
West Virginia: CPA ethics CPE requirement
West Virginia Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 3 year(s)
- Cycle notes
- W. Va. CSR 1-1-7.3 (Series 1, eff. 3/29/2024): 120 hours per rolling 3 years (min 20/year) including a minimum of 4 hours of ethics; 'a program in ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct'.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Series 1 rule 7.3.b.7 lists 'program sponsors listed on NASBA's National Registry' as qualifying, and the Board's ethics page says NASBA-approved courses are accepted. CONFLICT: NASBA's summary (rev. 8/20/24) states 'Providers offering ethics courses must register with the Board'; no such registration requirement appears in the rule text or on the Board's CPE pages (last updated 2016). A proposed Series 1 amendment was noticed 5/13/2026 - check final text. Credit not awarded for programs under 50 minutes.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for West Virginia
No course is available for this jurisdiction yet.