West VirginiaHB 40882026 Regular SessionHouseWALLET

Relating to certified public accountants

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

New ownership rules for CPA firms

Beginning May 24, 2026, CPA firms must meet new ownership rules. Most firms must keep a simple majority of ownership and voting rights with licensed CPAs or qualifying public accountants. If your firm is a professional LLC, it must include one or more licensed CPAs or licensed public accountants. Any owners who are not CPAs or public accountants must actively work in the firm or an affiliated business.

Out-of-state CPAs can serve WV

Beginning May 24, 2026, firms with no West Virginia office can serve WV clients if they follow the law’s compliance rules for firms without a WV permit and for authorizations. The Board can also recognize other states’ education, exam, and experience rules as substantially equivalent, no matter the order you completed them. This makes it easier for licensed accountants from other states to work for WV clients.

Stricter rules for using CPA titles

Beginning May 24, 2026, only firms with a West Virginia permit or a listed exemption may call themselves a CPA or PA firm or use those titles. If you show your name with “CPA” or “PA” without being authorized, the law treats that as initial proof of a violation. Firms without the required permit or exemption must stop using those titles in marketing and documents.

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Sponsors & Cosponsors

Sponsor

Vernon Criss
Republican • House

Cosponsors

Stanley Adkins
Republican • House
Bob Fehrenbacher
Republican • House
Scot C. Heckert
Republican • House
Josh Holstein
Republican • House
Dean Jeffries
Republican • House
Carl "Bill" Roop
Republican • House
Kayla Young
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 125 • No: 0

Senate vote • 2/23/2026

Passed Senate (Roll No. 202)

Yes: 33 • No: 0

House vote • 2/18/2026

Passed House (Roll No. 119)

Yes: 92 • No: 0

Actions Timeline

Approved by Governor 3/2/2026
3/2/2026House
Approved by Governor 3/2/2026 - Senate Journal
3/2/2026Senate
To Governor 8/24/2026
2/24/2026House
To Governor 2/24/2026 - Senate Journal
2/24/2026Senate
On 3rd reading
2/23/2026Senate
Read 3rd time
2/23/2026Senate
Passed Senate (Roll No. 202)
2/23/2026Senate
Communicated to House
2/23/2026Senate
Completed legislative action
2/23/2026Senate
House received Senate message
2/23/2026House
On 2nd reading
2/21/2026Senate
Read 2nd time
2/21/2026Senate
On 1st reading
2/20/2026Senate
Read 1st time
2/20/2026Senate
Introduced in Senate
2/19/2026Senate
Committee reference dispensed
2/19/2026Senate
On 3rd reading, Special Calendar
2/18/2026House
Read 3rd time
2/18/2026House
Passed House (Roll No. 119)
2/18/2026House
Communicated to Senate
2/18/2026House
On 2nd reading, Special Calendar
2/17/2026House
Read 2nd time
2/17/2026House
On 1st reading, Special Calendar
2/16/2026House
Introduced in House
2/16/2026House
Read 1st time
2/16/2026House

Bill Text

Committee Substitute
HTML PDF
Engrossed
HTML PDF
Enrolled
HTML PDF
Introduced Version
HTML PDF

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