To protect the public interest in receiving accurate and reliable financial information and assurance, certified public accountants, public accountants, and accounting firms are required to be licensed as provided in this article.
Structure West Virginia Code
Chapter 30. Professions and Occupations
§30-9-1. License Required to Practice
§30-9-5. Rule-Making Authority
§30-9-6. Fees; Special Fund; Administrative Fines
§30-9-8. Education, Examination and Experience Certificate Requirements
§30-9-9. Substantial Equivalency Certificate Requirements
§30-9-10. Not Substantially Equivalent Certificate Requirements
§30-9-11. Foreign Designation Certificate Requirements
§30-9-12. Certificate Renewal; Conditions of Renewal
§30-9-13. Duty to Inform Board of Denials, Suspensions, Revocations, Limitations
§30-9-14. Holder of Out-of-State Certificate Establishing Principal Place of Business in State
§30-9-16. Substantial Equivalency Practice Privileges
§30-9-17. Issuance and Renewal of Permits
§30-9-18. Notification of Changes in Firm Ownership; Revocation of Permit
§30-9-19. Issuance and Renewal of Authorizations
§30-9-20. Refuse to Issue or Renew; Suspension, Revocation of License; Disciplinary Action
§30-9-21. Complaints; Investigation
§30-9-24. Licensees' Working Papers; Clients' Records
§30-9-25. Commissions, Referral Fees and Contingent Fees
§30-9-27. Injunctions Against Unlawful Acts
§30-9-28. Criminal Proceedings; Penalties
§30-9-29. Single Act Evidence of Practice
§30-9-30. Accounting Corporations
§30-9-31. Inapplicability of Article
§30-9-33. Mandatory Training in Federal Antitrust Law and State Action Immunity