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Master of Accountancy

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 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 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 and using the Prepare for the Exam and then How to Prepare links.

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