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CPA Exam Requirements

The specific requirements to sit for the CPA Examination vary with each State Board of Accountancy. Most states, including West Virginia, require candidates to have 150 semester hours of college credit. Within the 150 semester hours, most states specify particular accounting and business courses that must be completed to sit for the CPA Examination. The WV Board of Accountancy requires 27 semester hours of accounting (excluding principles of accounting), six semester hours of business law, and 27 semester hours of related business courses. Requirements to sit for the Examination are subject to change. Accordingly, students should carefully review their undergraduate and MPA course work to ensure all academic requirements are met for the state in which they intend to sit for the CPA Examination. Web addresses and links for the State Boards of Accountancy are given below.

For requirements to sit for the CPA Examination in West Virginia, visit West Virginia Board of Accountancy or call 304-558-3557.

The National Association of State Boards of Accountancy website has links to the Web pages for all State Boards of Accountancy under the section "Members".

Content specification of the CPA examination and related information may be found at the CPA Exam website

Students planning to take the CPA examination in Maryland should note that a business ethics course is required by the Maryland State Board of Accountancy.