West Virginia CPA License Reinstatement: What a Lapsed License Costs
If your West Virginia CPA license has already lapsed
What it actually takes to get a lapsed West Virginia CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
Formula: $85 reinstatement fee + $85 annual renewal fee + $50 late fee ($220 base) plus $75 for each additional month lapsed past July 31, capped at $445 total per the board's own renewal page -- the cap is the board's stated practice, not in the fee rule itself (W. Va. C.S.R. Sec1-1-18 sets each component but contains no ceiling).
- 40 CPE hours The greater of (a) the CPE hours deficient from the last non-compliant year, or (b) 40 hours total, all completed within the prior 2 calendar years.
- 4 ethics hours, within that total.
What triggers lapsed status: Licenses expire annually June 30; a July 1-31 grace period allows late renewal with a $50 late fee. If not renewed by July 31, the licensee is listed as 'Lapsed' and must file a formal reinstatement application rather than a normal renewal. CPE noncompliance in the prior year also routes into the reinstatement process.
See West Virginia's CPA license renewal deadline →