Academic requirements to sit for the

CPA Examination in West Virginia to
meet the 150-hour education rule.

Effective for the November 2000 Exam and thereafter

WEST VIRGINIA BOARD OF ACCOUNTANCY

Effective for the November 2000 CPA Examination and thereafter,
individuals filing an initial application to sit in West Virginia must
meet the following education requirements. Individuals must have
completed a total of 150 semester hours or 225 quarter hours of
postsecondary education and received a baccalaureate or higher
degree from a college or university accredited by a regional accreditation
board recognized by the West Virginia State Board of Accountancy
(WVSBOA). The total education program shall include an accounting
concentration and business courses as defined by the WVSBOA.

The candidate shall be determined to have a concentration in accounting
and the required hours in business (or the substantial equivalent) upon presenting evidence
(i.e., an original transcript from the college or university granting course credit and/or degree)
 to the WVSBOA that he or she has satisfied the following requirements:

1 . The candidate shall have completed at the upper-division baccalaureate and/or graduate levels
at accredited colleges or universities recognized by the WVSBOA:

(a) at least 27 semester hours or equivalent quarter hours in accounting
(excluding introductory accounting courses covering the principles of accounting components)
 including the minimum requirements in each of the following accounting subject areas:

(i) financial/intermediate accounting--6 semester hours,
(ii) auditing/accounting information systems--6 semester hours (with at least 3 hours in auditing),
(iii) tax--3 semester hours,
(iv) cost/managerial or governmental/not-for-profit accounting--3 semester hours,
(v) accounting electives--9 semester hours (must be taken at the upper-division baccalaureate
or graduate levels within an accounting or business department and with an "accounting related
term" in the course title). Accounting internships or independent studies, not to exceed 3 semester
hours, may be used to satisfy the accounting electives requirement. And,

(b) six (6) semester hours or equivalent quarter hours in business law. And,

(c) at least 27 semester hours or equivalent quarter hours in business courses (other than accounting and
business law courses) including minimum requirements in each of the following business subject areas:

(i) economics--3 semester hours,
(ii) finance--3 semester hours,
(iii) marketing--3 semester hours,
(iv) statistics--3 semester hours,
(v) management semester hours,
(vi) business-related electives--12 semester hours (must be taken at the baccalaureate or
graduate levels) excluding the introductory principles of accounting components and the
required 6 semester hours in business law. Business-related courses include quantitative
applications in business, business ethics, business communication skills, and organizational behavior.
This list of business-related electives is not all-inclusive.

2. Foreign academic credentials must be accompanied by a written evaluation from the Foreign
Academic Credentials Service, Inc. (or other credentialing agency that is a member of the National
Association of Credential Evaluation Service, Inc.)of their equivalency:

(a) to a concentration in accounting with business courses as defined by the requirements under
1 (a), 1 (b), and 1 (c) above, and
(b) from an accredited institution acceptable to the WVSBOA.