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WV Code § 30-8A-4 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 8A. Eye Care Consumer Protection Law|§30-8A-4. Enforcement

(a) The board shall enforce the provisions of this article.(b) The board may promulgate a legislative rule in accordance with the provisions of article three, chapter twenty-nine-a of this code regarding the implementation of this article.(c) The board is not required to wait until harm to human health has occurred to initiate an investigation under this section.(d) If a person is in violation of this article and is licensed by another board, the board shall refer to the appropriate licensing board to enforce the provisions of their article.
WV Code § 30-8A-5 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 8A. Eye Care Consumer Protection Law|§30-8A-5. Criminal Penalty for Violation

A person violating this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $1,000 nor more than $5,000.
WV Code § 30-9-1 (2021)
2021 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 financial information and assurance, certified public accountants, public accountants, and accounting firms are required to be licensed as provided in this article.
WV Code § 30-9-4 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-4. Powers of the Board

The board has all the powers set forth in article one of this chapter, and in addition may:(1) Sue and be sued in its official name as an agency of this state; (2) Hire, fix the compensation of and discharge the employees necessary for the administration of this article;(3) Examine and determine the qualifications of any applicant for a license;(4) Issue, renew, deny, suspend, revoke or reinstate licenses and take disciplinary action against licensees;(5) Investigate alleged violations of the provisions of this article, reasonable rules promulgated hereunder and orders and final decisions of the board;(6) Conduct hearings upon charges calling for the revocation or suspension of a license or take disciplinary action against a licensee, firm or substantial equivalency practitioner; (7) Cooperate with the appropriate authorities in other states in the investigation and enforcement of violations of this article or comparable acts of other states;(8) Propose rules in accordance with the provisions of article three, chapter twenty-nine-a of this code; and (9) Take all other actions necessary and proper to effectuate the purposes of this article.
WV Code § 30-9-5 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|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.
WV Code § 30-9-6 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-6. Fees; Special Fund; Administrative Fines

(a) All fees and other moneys, except administrative fines, received by the board must be deposited in the separate special fund which has been established for the board in the State Treasury and must be used for the administration of this article. Except as may be provided in section eleven, article one of this chapter, the board shall retain the amounts in the special fund from year to year. No compensation or expense incurred under this article is a charge against the General Revenue Fund.(b) Any amounts received as administrative fines imposed pursuant to this article must be deposited into the General Revenue Fund of the State Treasury.
WV Code § 30-9-8 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§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) At least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university, the total education program to include an accounting concentration or equivalent, as determined by the board to be appropriate;(2) Passage of 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: Provided, That before applying for the examination required by this subsection, an applicant is required to have met the baccalaureate degree requirement but not the one hundred fifty semester hour requirement of subsection (1) of this section; and(3) At least 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, not-for-profit organization, academia or public practice. An applicant's experience must be verified by a licensee and must meet requirements specified by rule.
WV Code § 30-9-9 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-9. Substantial Equivalency Certificate Requirements

The board shall issue a certificate to an applicant who holds a valid out-of-state certificate if the state of issuance extends similar privileges to holders of certificates under circumstances similar to those described in this section and if the board determines that:(1) The state of issuance of the out-of-state certificate has certified public accountant certification requirements that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act; or(2) The applicant has individual qualifications that are substantially equivalent to the certified public accountant certification requirements of the uniform accountancy act.
WV Code § 30-9-10 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-10. Not Substantially Equivalent Certificate Requirements

The board shall issue a certificate to an applicant of good moral character who holds a valid out-of-state certificate but who does not qualify for a certificate under the provisions of section nine of this article if the applicant meets the education, experience, examination and continuing education requirements specified by the board by rule.
WV Code § 30-9-11 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-11. Foreign Designation Certificate Requirements

The board shall issue a certificate to an applicant of good moral character who holds a foreign designation in public accountancy if:(1) The foreign authority that granted the designation regulates the practice of public accountancy and allows a person holding a certificate issued by this state to obtain the foreign authority's comparable designation; and (2) The applicant meets the education, examination, experience and continuing education requirements specified by the board by rule.
WV Code § 30-9-12 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-12. Certificate Renewal; Conditions of Renewal

(a) The board shall renew a certificate for a one-year period beginning on July 1, of each year after its issuance in accordance with renewal procedures and fees specified by rule: Provided, That an applicant for renewal of a certificate shall list on his or her application all states and foreign jurisdictions in which he or she has applied for or held an out-of-state certificate or foreign designation and any denial, revocation or suspension of an out-of-state certificate or foreign designation.(b) The board shall require as a condition for the renewal of a certificate that each certified public accountant participate in continuing professional education in accordance with the requirements specified by rule, subject to the following exemptions and limitations:(1) The board shall by rule exempt from the continuing professional education requirements set forth in this subsection any certified public accountant who does not perform or offer to perform any professional service to the public, either directly or indirectly through his or her employer.(2) Any certified public accountant receiving the exemption from continuing professional education requirements must place the word "inactive" adjacent to his or her "CPA" title on any business card, telephone directory listing, letterhead or any other similar document or device, with the exception of the licensee's certificate on which the "CPA" title appears: Provided, That a certified public accountant receiving the exemption from continuing professional education requirements who has completely discontinued his or her performance of professional services, who has no active management or supervisory responsibilities in a firm, and who is at least sixty-two years of age is not required to place the word "inactive" or any other word adjacent to his or her "CPA" title on any business card, telephone directory listing, letterhead or any other similar document or device.(3) The board may by rule phase in continuing professional education requirements over a period of three years for any certified public accountant who, as of July 1, 2001, has not been subject to continuing professional education requirements and who subsequently elects to perform or offers to perform any professional service to the public during a subsequent certificate renewal period within the three-year phase-in period.
WV Code § 30-9-13 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-13. Duty to Inform Board of Denials, Suspensions, Revocations, Limitations

Each licensee must notify the board, within thirty days of its occurrence, of any denial, suspension or revocation of or any limitation placed on a license or out-of-state certificate.
WV Code § 30-9-14 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§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 his or her principal place of business in this state must first apply for the issuance of a certificate.
WV Code § 30-9-15 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-15. Public Accountants

A person who on July 1, 2001, holds a registration as a public accountant issued under prior law is entitled to have the registration renewed under the same terms, upon fulfillment of the same continuing professional education requirements, on the same renewal schedule and subject to the same restrictions and the payment of the same fees that are required for the renewal of a certificate under section twelve of this article. Any registration not so renewed will expire on June 30, 2002.
WV Code § 30-9-17 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-17. Issuance and Renewal of Permits

(a) The board shall grant or renew permits to firm applicants that demonstrate their qualifications in accordance with this section.(b) Firms meeting the following criteria must hold a permit issued under this section:(1) Any firm with an office in this state performing attest or compilation services;(2) Any firm with an office in this state that uses the title "CPA" or "CPA firm"; or(3) Any firm that does not have an office in this state but performs attest services described in subdivisions (A), (C) or (D), subsection (3), section two of this article for a client having its home office in this state.(c) A firm that does not have an office in this state may perform services described in subdivision (B), subsection (3), section two of this article, or subsection (12), section two of this article, for a client having its home office in this state and may use the title "CPA" or "CPA firm" without a permit issued under this section only if it meets firm ownership requirements and is undergoing a peer review program that conforms with applicable rules, and performs the services through an individual with practice privileges under section sixteen of this article.(d) A firm that does not have an office in this state and does not perform attest services or compilation services for a client having its home office in this state may perform other professional services while using the title "CPA" or "CPA firm" in this state without a permit issued under this section only if it performs the services through an individual with practice privileges under section sixteen of this article: Provided, That the firm may lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.(e) Applicants for a permit must demonstrate that:(1) Each partner, officer, shareholder, member or manager of the firm whose principal place of business is in this state and who performs or offers to perform professional services in this state holds a certificate or a registration; and(2) The firm meets firm ownership requirements.(f) An application for the issuance of a permit must be made in the form specified by the board by rule and must include the following information:(1) The names of all partners, officers, shareholders, members or managers of the firm whose principal place of business is in this state;(2) The location of each office of the firm within this state and the name of the certified public accountant or public accountant in charge of each office; and(3) Any issuance, denial, revocation or suspension of an out-of-state permit.(g) Permits will initially be issued for a period to expire on June 30 following the date of issue.(h) The board shall renew a permit for a one-year period beginning on July 1, of each year after initial issuance in accordance with the requirements for initial issuance of a permit in this section.(i) The board shall charge an application fee for the initial issuance or renewal of a permit in an amount specified by rule.
WV Code § 30-9-18 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-18. Notification of Changes in Firm Ownership; Revocation of Permit

(a) A permit holder must notify the board in writing, within thirty days after its occurrence, of any change in the identities of partners, officers, shareholders, members or managers whose principal place of business is in this state, any change in the number or location of offices within this state, any change in the identity of the persons in charge of those offices, and any issuance, denial, revocation or suspension of a permit or equivalent designation by any other state.(b) The board shall suspend or revoke the permit of any firm that ceases to meet firm ownership requirements due to changes in firm ownership or personnel due to the death or retirement of a partner, officer, shareholder, member or manager and that fails to take corrective action in the manner and during the time period specified by rule.
WV Code § 30-9-19 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-19. Issuance and Renewal of Authorizations

(a) Commencing with July 1, 2001, no person or business entity may provide attest or compilation services without having first obtained an authorization issued by the board. An applicant may apply to provide attest services or compilation services or both. This requirement does not apply to individuals performing attest or compilation services based on the practice privilege under section sixteen of this article except as required under subsection (e) of that section, or to business entities performing attest or compilation services that are not required to obtain a permit under subsections (c) or (d), section seventeen of this article. Any substantial equivalency practitioner who issues a compilation report as an individual practitioner or on behalf of a business entity may do so without obtaining an authorization under this section so long as such individual does so in accordance with the requirements set out in subdivisions (1) and (2), subsection (f) of this section.(b) Applications for the issuance of authorizations must be made in the form specified by the board by rule.(c) Authorizations will initially be issued for a period to expire on June 30 following the date of initial issuance.(d) The board shall issue an authorization to a permit holder that demonstrates that:(1) Any certified public accountant, public accountant or substantial equivalency practitioner who signs or authorizes someone to sign an attest or compilation report on behalf of the permit holder meets the competency requirements set forth in the professional standards for those services specified by rule;(2) All attest and compilation services rendered by the permit holder in this state are verified by a certified public accountant, substantial equivalency practitioner or a public accountant; and(3) The permit holder is undergoing a peer review program that conforms with applicable rules.(e) A firm may simultaneously apply for the issuance or renewal of a permit and the issuance or renewal of an authorization by demonstrating that the firm meets the requirements of section seventeen of this article and subsection (d) of this section.(f) The board shall issue an authorization to an individual practitioner who demonstrates that he or she:(1) Signs an attest or compilation report as a certified public accountant, public accountant or substantial equivalency practitioner, as applicable and meets the competency requirements set forth in the professional standards for those services specified by rule; and(2) Is undergoing a peer review program that conforms with applicable rules.(g) The board shall renew an authorization for a one year period beginning on July 1, of each year after initial issuance in accordance with the requirements for initial issuance of an authorization in this section.(h) The board shall charge an application fee for the initial issuance or renewal of an authorization in an amount specified by rule.
WV Code § 30-9-21 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-21. Complaints; Investigation

(a) Upon receipt of a written complaint filed against any licensee, substantial equivalency practitioner or firm, the board shall provide a copy of the complaint to the licensee, substantial equivalency practitioner or firm.(b) The board may investigate the complaint. If the board finds upon investigation that probable cause exists that the licensee, substantial equivalency practitioner or firm has violated any provision of this article or the rules, the board shall serve the licensee, substantial equivalency practitioner or firm with a written statement of charges and a notice specifying the date, time and place of hearing. The hearing must be held in accordance with section twenty-two of this article.(c) The board may review the publicly available professional work of a licensee, substantial equivalency practitioner, or firm on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety. If the board discovers reasonable grounds, the board may conduct an investigation and upon its own motion, may file a written statement of charges, including a notice specifying the date, time and place of hearing, against the licensee, firm or substantial equivalency practitioner.
WV Code § 30-9-22 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§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 held in accordance with the provisions for hearing set forth in section eight, article one of this chapter and procedures specified by rule.(b) Any licensee, substantial equivalency practitioner or firm adversely affected by any decision of the board entered after a hearing may obtain judicial review of the decision in accordance with section four, article five, chapter twenty-nine-a of this code, and may appeal any ruling resulting from judicial review in accordance with article five, chapter twenty-nine-a of this code.(c) If the board renders a decision refusing to issue, refusing to renew, suspending or revoking a license, or the board takes disciplinary action, the board shall determine whether the licensee, substantial equivalency practitioner or firm holds an out-of-state certificate or permit, and if so, the board shall notify the board of accountancy of the state of issuance of its decision in the manner, under the circumstances and within the time specified by rule.(d) In addition to other sanctions imposed, the board shall require a licensee, firm or substantial equivalency practitioner to pay the costs of the proceeding.
WV Code § 30-9-23 (2021)
2021 West Virginia Code|Chapter 30. Professions and Occupations|Article 9. Accountants|§30-9-23. Reinstatement

If the board has suspended, revoked or refused to renew a license or has revoked the practice privileges of a substantial equivalency practitioner, the licensee, firm or substantial equivalency practitioner against whom action has been taken under the provisions of this article, must be afforded an opportunity to demonstrate the qualifications to resume practice. The application for reinstatement must be in writing and is subject to the procedures specified by rule.