West Virginia CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-11
CPE Hour Requirement
120 hours every 3 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
120 hours within the 3 preceding calendar years, minimum 20 hours each calendar year, including a minimum of 4 hours of ethics within the 120. Board's own site states the ethics requirement in plain language but doesn't cite its own rule number -- cross-verified the exact rule text via the Cornell LII regulations mirror instead of relying on the board page alone.
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