West Virginia2026Enacted

HB4088

West Virginia Law Update for Certified Public Accountants

Last scannedAug 22, 2026, 11:08 AM

In one sentence

This law updates rules in West Virginia regarding definitions, education and experience requirements for certification, firm ownership standards, practice privileges for out-of-state accountants, and disciplinary actions.

Clarifies and updates legal definitions for terms like 'audit,' 'assurance,' 'attest services,' and 'firm.'
Updates the education, examination, and experience requirements needed to get a CPA certificate.
Revises rules about who can own an accounting firm in West Virginia.
Changes provisions regarding practice privileges for accountants with certificates from other states or countries.
Updates the list of unlawful acts and disciplinary rules that apply to license holders, firms, and practitioners.

The provided text does not list the exact number of education hours required to become a CPA.
The definition for 'out-of-state certificate' is cut off in the source material, so full details on foreign or out-of-state practice are incomplete.

Plain language

Attest services: Services that include audits, reviews of financial statements, or examinations performed according to specific professional standards.
Firm ownership requirements: Rules stating that a simple majority of firm owners must be licensed CPAs or public accountants who meet continuing education rules.
Contingent fee: A payment where no fee is charged unless a specific result is reached, or the amount depends on the finding; fees set by courts are not included.

Official record

Validated

Relating to certified public accountants

Official activity