West Virginia Code
Chapter 30. Professions and Occupations
Article 9. Accountants

§30-9-1. License Required to Practice - To protect the public interest in receiving accurate and reliable...

§30-9-2. Definitions - As used in this article, the following words and terms...

§30-9-3. Board of Accountancy; Appointment; Terms, Qualifications of Members; Removal of Members; Compensation of Members; Civil Liability Protection for Members - (a) The West Virginia board of accountancy is hereby continued....

§30-9-4. Powers of the Board - The board has all the powers set forth in article...

§30-9-5. Rule-Making Authority - (a) The board shall propose rules for legislative approval in...

§30-9-6. Fees; Special Fund; Administrative Fines - (a) All fees and other moneys, except administrative fines, received...

§30-9-7. Issuance of Certificate; Certificates Issued Prior to the First Day of July, Two Thousand One - (a) The board shall issue an original certificate to an...

§30-9-8. Education, Examination and Experience Certificate Requirements - The board shall issue a certificate to an applicant of...

§30-9-9. Substantial Equivalency Certificate Requirements - The board shall issue a certificate to an applicant who...

§30-9-10. Not Substantially Equivalent Certificate Requirements - The board shall issue a certificate to an applicant of...

§30-9-11. Foreign Designation Certificate Requirements - The board shall issue a certificate to an applicant of...

§30-9-12. Certificate Renewal; Conditions of Renewal - (a) The board shall renew a certificate for a one-year...

§30-9-13. Duty to Inform Board of Denials, Suspensions, Revocations, Limitations - Each licensee must notify the board, within thirty days of...

§30-9-14. Holder of Out-of-State Certificate Establishing Principal Place of Business in State - A holder of an out-of-state certificate who intends to establish...

§30-9-15. Public Accountants - A person who on July 1, 2001, holds a registration...

§30-9-16. Substantial Equivalency Practice Privileges - (a) An individual whose principal place of business is not...

§30-9-17. Issuance and Renewal of Permits - (a) The board shall grant or renew permits to firm...

§30-9-18. Notification of Changes in Firm Ownership; Revocation of Permit - (a) A permit holder must notify the board in writing,...

§30-9-19. Issuance and Renewal of Authorizations - (a) Commencing with July 1, 2001, no person or business...

§30-9-20. Refuse to Issue or Renew; Suspension, Revocation of License; Disciplinary Action - (a) The board may refuse to issue, refuse to renew,...

§30-9-21. Complaints; Investigation - (a) Upon receipt of a written complaint filed against any...

§30-9-22. Hearing; Judicial Review; Notification to Out-of-State Board of Accountancy; Costs of Proceedings - (a) A hearing on a statement of charges must be...

§30-9-23. Reinstatement - If the board has suspended, revoked or refused to renew...

§30-9-24. Licensees' Working Papers; Clients' Records - (a) Any statement, record, schedule, working paper, and memorandum made...

§30-9-25. Commissions, Referral Fees and Contingent Fees - (a) To the extent specified by rule, a licensee may...

§30-9-26. Unlawful Acts - (a) No authorization holder or substantial equivalency practitioner may perform...

§30-9-27. Injunctions Against Unlawful Acts - When, as a result of an investigation under this article...

§30-9-28. Criminal Proceedings; Penalties - (a) When, by reason of an investigation under section twenty-one...

§30-9-29. Single Act Evidence of Practice - In any action or proceeding brought under sections twenty-seven or...

§30-9-30. Accounting Corporations - (a) All accounting corporations created prior to July 1, 2001,...

§30-9-31. Inapplicability of Article - (a) Nothing contained in this article may be construed to...

§30-9-33. Mandatory Training in Federal Antitrust Law and State Action Immunity - It shall be required of the West Virginia Board of...

§30-9-34. Indemnification - In the event that a lawsuit is filed alleging violation...