summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
02/18/2026
02/18/2026
Passed
02/23/2026
02/23/2026
Dead
Introduced Session
2026 Regular Session
Bill Summary
AN ACT to amend and reenact §30-9-2, §30-9-5, §30-9-7, §30-9-8, §30-9-10, §30-9-11, §30-9-16, and §30-9-26 of the Code of West Virginia, 1931, as amended, relating to certified public accountants; clarifying and updating definitions; modifying rule-making authority of the Board of Accountancy; updating education, examination, and experience requirements for certification; revising provisions on substantial equivalency practice privileges; and updating unlawful acts and disciplinary provisions applicable to licensees, firms, and substantial equivalency practitioners.
AI Summary
This bill updates West Virginia's laws concerning certified public accountants (CPAs) by clarifying definitions, modifying the rule-making authority of the Board of Accountancy, and revising requirements for obtaining a CPA certificate. Specifically, it updates education, examination, and experience criteria for becoming a CPA, and revises rules regarding "substantial equivalency," which allows CPAs licensed in other states to practice in West Virginia if their qualifications are deemed comparable. The bill also updates provisions related to unlawful acts and disciplinary actions for licensees, firms, and those practicing under substantial equivalency.
Committee Categories
Government Affairs
Sponsors (8)
Vernon Criss (R)*,
Stanley Adkins (R),
Bob Fehrenbacher (R),
Scot Heckert (R),
Josh Holstein (R),
Dean Jeffries (R),
Carl Roop (R),
Kayla Young (D),
Last Action
To Governor 2/24/2026 - Senate Journal (on 02/24/2026)
Official Document
bill text
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bill summary
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