Skip to content

Founding Firms: 5 spots for CPA firms with 4 to 10 staff. A 365-day trial of the Growth plan with no card. It ends on its own at day 365. See how it works

CPA license renewal deadlines by state — verified and kept current

West Virginia CPA License Reinstatement: What a Lapsed License Costs

If your West Virginia CPA license has already lapsed

See how we verify every figure on this site.

Verified 2026-11-09
Reinstatement Fee

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).

Catch-Up CPE Required
  • At least 40 CPE hours The greater of (a) the CPE hours deficient from your last non-compliant year, completed after the last year you were in compliance, or (b) 40 hours. Either way, the hours must fall within the previous 2 calendar years plus the part of the current year in which you apply, and must include at least 4 hours of ethics.
  • 4 ethics hours, within that minimum.
Source of record W. Va. Code R. Sec1-1-7 (Certificate Renewal, subsections 7.4-7.5) and Sec1-1-18 (Fees) read the rule →

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.

Last verified: November 9, 2026 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See West Virginia's CPA license renewal deadline →

How many CPE hours does West Virginia require? →

← Back to all states