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WV SB532
Bill
Status
Engrossed
2/2/2026
Primary Sponsor
Patricia Rucker
Click for details
AI Summary
- Removes the "good moral character" requirement from certification eligibility criteria for certified public accountants throughout the article
- Establishes three educational pathways for CPA certification: a post-baccalaureate degree, a baccalaureate degree plus 30 additional semester hours, or a baccalaureate degree alone (which requires two years of experience instead of one)
- Adds Northern Mariana Islands to the definition of "state" for purposes of CPA reciprocity and licensing
- Grandfathers existing out-of-state CPAs licensed before December 31, 2025, allowing them to retain practice privileges in West Virginia without obtaining a new certificate
- Permits CPA firms to use common brand names or initials if they comply with AICPA Network Firm standards and independence requirements
Legislative Description
Relating to certified public accountants
Boards and Commissions
Last Action
To House Finance
2/5/2026
Committee Referrals
Finance2/5/2026
Government Organization1/20/2026
Full Bill Text
No bill text available