Senate committee approves CPA licensure update to create new pathways for certification
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Summary
The Senate Committee on Government Organization agreed to a committee substitute for Senate Bill 5 32 to add two pathways to CPA licensure, clarifying exam and experience requirements and updating practice-privilege language; the committee voted to report the substitute to the full Senate.
The Senate Committee on Government Organization voted to adopt a committee substitute for Senate Bill 5 32, approving changes the committee’s counsel said will expand pathways to Certified Public Accountant licensure in West Virginia.
Counsel told the committee the substitute, which amends the CPA Licensure Act (Article 9 of Chapter 30), creates three explicit licensure pathways: a postgraduate degree that includes an accounting concentration; a bachelor’s degree plus an additional 30 semester credit hours including an accounting concentration; and a bachelor’s degree that includes an accounting concentration. All three pathways, counsel said, require passage of the National CPA Examination. Counsel also said the first two pathways will require one year of work experience and the third will require two years of work experience.
“Under this bill, there will be three separate pathways now to CPA licensure for an individual,” counsel said while explaining the comm. sub. Counsel added that the substitute clarifies substantial equivalency practice privileges allowing out-of-state CPAs limited practice in West Virginia without obtaining a West Virginia certificate.
Senator from Summers said the change responds to a pressing workforce need and thanked those who brought the bill to the committee. Counsel noted that more than 20 states have adopted similar expanded pathways, including Virginia, Ohio, Pennsylvania and Maryland (with Kentucky noted as an exception), and that Workforce West Virginia identified accountants and auditors as critical workforce needs during the December 2025 interim process.
With no amendments offered, the committee agreed to the substitute by voice vote and the Vice Chair moved to report the committee substitute to the full Senate with the recommendation that it do pass; the motion carried.
The committee did not record a roll-call vote in the transcript; the substitute will be reported to the full Senate for further consideration.
