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CPA Information

Preparing Students to Excel

C.P.A. exam preparation is incorporated directly into the MAcc program. MAcc students are required to enroll and demonstrate their progress completing an approved third-party C.P.A. review program. In addition to required coursework and participating in the C.P.A. review program, MAcc students are required to sit for at least two sections of the C.P.A. exam to graduate with a MAcc degree. Students are responsible for the cost of the C.P.A. exam review program and any fees associated with sitting for the C.P.A. exam, which are not included in the cost of tuition.

Becker CPA Review

Passing the CPA exam is a big career step for accounting students whether they chose to work in public or private accounting. Accordingly, WVU has incorporated preparing our students for the CPA exam directly into the MAcc program. At WVU, MAcc students are required to enroll and demonstrate their progress completing the Becker CPA Review program. In addition to required course work and participating in the Becker Review program, MAcc students are required to sit for at least two sections of the CPA exam to graduate with a MAcc.


Students are responsible for the approximate $2,400 cost of the Becker program. The cost of the Becker Review Course is paid by many employers for those students who have secured employment offers. There are a limited number of Becker scholarships available to further reduce the cost for WVU students.

CPA Exam Requirements

The specific requirements to sit for the Uniform CPA Examination vary with each state board of accountancy. Some states require candidates to have a bachelor’s degree with a specified distribution of accounting and business courses as the minimum educational requirement to take the examination. Others also require the completion of 150 semester hours of academic credit as the minimum. These standards are subject to change. Students should occasionally review the requirements of the board in the jurisdiction in which they plan to sit for the examination.

West Virginia CPA Requirements

For the specific requirements to sit for the CPA examination in West Virginia, visit West Virginia Board of Accountancy or call 304-558-3557. For requirements in other jurisdictions, go to the National Association of State Boards of Accountancy  and use the links to the web pages for all boards of accountancy under the Members section.

Content specification of the CPA examination and related information may be found at https://www.aicpa.org/resources/toolkit/cpa-exam.


International Students

All graduates from foreign universities should submit their undergraduate degree transcripts to the credentialing service used by the WV Board of Accountancy or another state's credentialing service.

The credentialing service used by the WV State Board of Accountancy is:

NASBA International Evaluation Services (NIES)
150 Fourth Avenue North, Suite 850
PO Box 198727
Nashville, TN 37219
Phone: 615-277-9077
Fax: 615-324-1268
nies@nasba.org