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.