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, never a guess.

Verified

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 (W. Va. C.S.R. Sec1-1-18, confirmed on the board's own renewal page).

Catch-Up CPE Required

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.

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: 2026-07-25 · 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? →

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