2005 West Virginia Code - §30-9-8. — Education, examination and experience certificate requirements.

§30-9-8. Education, examination and experience certificate requirements.

The board shall issue a certificate to an applicant of good moral character who meets the following requirements:
(1) Before applying for the examination prescribed in subdivision (2) of this section, the applicant has met the following educational requirements:
(A) For an applicant making his or her initial application for examination prior to the fifteenth day of February, two thousand, a baccalaureate degree or its equivalent; or
(B) For an applicant making his or her initial application for examination on or after the fifteenth day of February, two thousand, at least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university;
(2) Has passed the uniform certified public accountant examination published by the American institute of certified public accountants or its successor and any additional examination required by the board by rule that tests the applicant's knowledge of subjects related to the practice of accounting; and
(3) Demonstrates that he or she has had one year of experience in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience requirement may be satisfied by employment in private practice, government, industry, academia or public practice. An applicant's experience must be verified by a licensee and must meet requirements specified by rule.