What CE categories are required for certified public accountants in West Virginia?

Professional ethics: 4 hours. Board rules change — verify against the official source.

West Virginia Accounting (CPA) CE category requirements

How the 120 CE hours every 3 years breaks down by category for certified public accountants in West Virginia, sourced from the official board.

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120CE hours every 3 yearsVerify with board

Required categories

Professional ethics

WV Code of State Rules 1 CSR 1 §7.3: 120 hours in the three preceding calendar years including at least 4 hours ethics; minimum 20 hours in each calendar year. No carryforward; Board approval required for non-standard programs and ethics course providers must register with the Board.

Official source: WV Code of State Rules 1 CSR 1 §7.3 (official, via WV Secretary of State)

Full requirements: West Virginia Accounting (CPA) CE requirements
When it's due: West Virginia Accounting (CPA) license renewal deadline
What it costs: West Virginia Accounting (CPA) license renewal fees
Audits & penalties: West Virginia Accounting (CPA) CE audits & penalties

⚠️Board rules change. Verify every figure against the official source before relying on it.

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West Virginia Accounting (CPA) CE category requirements

Required categories

Related

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CE categories — other professions in West Virginia

Accounting (CPA) CE categories — other states