West Virginia Code
Article 9. Accountants
§30-9-5. Rule-Making Authority

(a) The board shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the provisions of this article, including, but not limited to, the following:
(1) The education required of an applicant;
(2) The experience required of an applicant;
(3) The examination administered under this article;
(4) Issuing or renewing a certificate, registration, permit or authorization;
(5) Denying, suspending, revoking, or reinstating a certificate, registration, permit or authorization;
(6) The conduct of investigations;
(7) Firm ownership requirements;
(8) Accounting corporations;
(9) Substantial equivalency requirements;
(10) Continuing professional education requirements for licensees, including exemptions;
(11) Peer review requirements;
(12) Professional conduct requirements;
(13) Identifying professional services required to be performed in accordance with the applicable statements on standards;
(14) Use of the titles "certified public accountant," "CPA," "public accountant" and "PA";
(15) Use of commissions, referral fees and contingent fees;
(16) Fees for the issuance and renewal of a certificate, registration, permit or authorization and other fees authorized by this article; and
(17) Other rules the board considers necessary and proper for implementing the provisions of this article.
(b) All rules in effect on July 1, 2001, will remain in effect until they are superseded.

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