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WV HB4088
Bill
Status
Passed
3/2/2026
Primary Sponsor
Vernon Criss
Click for details
AI Summary
- Removes "good moral character" as a certification requirement for certified public accountants throughout the statute, while retaining criminal background check requirements for applicants
- Establishes three educational pathways for CPA certification: a post-baccalaureate degree, a baccalaureate degree plus 30 additional semester credit hours, or a baccalaureate degree alone (which requires two years of experience instead of one)
- Grants automatic practice privileges to CPAs licensed in any state as of December 31, 2025, allowing them to practice in West Virginia without obtaining a separate certificate
- Updates the definition of "substantial equivalency" to require the Board of Accountancy to evaluate qualifications regardless of the sequence in which education, examination, and experience requirements were completed
- Adds Northern Mariana Islands to the definition of "state" for licensing reciprocity purposes and permits CPA firms to use common brand names if they comply with AICPA independence standards
Legislative Description
Relating to certified public accountants
Professions and Occupations
Last Action
Approved by Governor 3/2/2026 - Senate Journal
3/2/2026
Committee Referrals
Government Administration1/14/2026
Government Organization1/14/2026
Full Bill Text
No bill text available