CPE requirements for CPAs
West Virginia CPA CPE Requirements
Checked against the NASBA Registry and the West Virginia Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
West Virginia CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years. All 120 hours may be earned through self-study. The reporting period ends on December 31, every year (rolling 3-year total).
- Total hours
- 120
- rolling 3-year period
- Annual minimum
- 20 hrs
- Ethics
- 4 hrs
- every three years · general course qualifies
- Self-study
- No limit
- Period ends
- December 31
- every year (rolling 3-year total)
- Carryover
- None
How many CPE hours do West Virginia CPAs need?
West Virginia CPAs must complete 120 hours over a rolling three-year period, with at least 20 hours in each year.
Reporting period: 1/1 to 12/31 over a rolling three-year period.
NASBA Registry wording: 120 hours 20 hours per year.
What is the West Virginia ethics CPE requirement?
West Virginia requires 4 hours of ethics every three years. A general ethics course qualifies, and the provider must be registered with the West Virginia board.
NASBA Registry wording: Four (4) hours. Providers offering ethics courses must register with the Board.
Does West Virginia limit self-study CPE?
West Virginia places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.
When is West Virginia CPE due?
The reporting period ends on December 31, every year (rolling 3-year total).
License renewal: June 30 annually.
There is no grace period.
Can West Virginia CPAs carry over extra CPE hours?
Excess hours do not carry over to the next reporting period.
Are there other West Virginia CPE limits?
- Instruction: The maximum credit for instructors is 60 hours per course per year without repetitions unless there have been substantial changes in material.
- Published Materials: The maximum credit for published articles/books is 60 hours per publication.
- Subject: Courses in principles of accounting do not count for credit for attendance or instruction.
- Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.
What other West Virginia CPE policies apply?
- Provider Approval: Sponsors must be national/state accounting organizations, a college/university, an accounting firm, a professional organization with direct interest and application of the practice of accounting, registered with a state board of accountancy, or registered with the NASBA National Registry of CPE sponsors.
- Providers offering 16 or more credits must register with NASBA's National Registry. Providers offering fewer than 16 credits may register with NASBA's Roster program.
Does Pacific CPE count toward West Virginia CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. West Virginia accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies West Virginia's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: West Virginia CPE requirements · revised 8/20/24
- West Virginia Board of Accountancy: CPE requirements · the board's own page
- West Virginia Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for West Virginia (revised 8/20/24) and the West Virginia Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.