CPA / Accounting License from New Hampshire to West Virginia: Does It Transfer? (2026)
Does West Virginia accept a New Hampshire CPA license?
Yes — West Virginia recognizes CPA licenses from all states, including New Hampshire. Apply to the West Virginia Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
West Virginia recognizes substantial equivalency, so your New Hampshire CPA license clears the bar on its own — the West Virginia Board of Accountancy cares that you are a CPA in good standing, not that your license came from New Hampshire. What remains is West Virginia-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any West Virginia ethics or rules-of-conduct exam. Do the mobility math first, though — if West Virginia is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between New Hampshire and West Virginia
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into West Virginia. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
New Hampshire to West Virginia (this page): Full reciprocity.
West Virginia to New Hampshire (the reverse move): Licensure by endorsement.
The two directions differ: New Hampshire and West Virginia do not give each other's licensees the same route.
- Does coming from New Hampshire matter?
Coming from New Hampshire does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into West Virginia.
- Application fee
West Virginia lists $200 for an out-of-state applicant and New Hampshire lists $75 for the reverse move; neither may be the full cost.
- Education (semester hours)
West Virginia's first-time-applicant standard is 150 semester hours of education for initial licensure; New Hampshire's is 150.
The two standards are the same.
- Exam rules on record
West Virginia and New Hampshire carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- West Virginia (this move): The Uniform CPA Examination is never retaken; for a substantially equivalent jurisdiction passage is confirmed through the existing certificate (or the NASBA/AICPA Authorization for Interstate Exchange of Examination and Licensure Information). The Board's rules also require applicants to complete an examination on the West Virginia laws, rules and code of ethical conduct.
- New Hampshire (the reverse move): The Uniform CPA Examination is not retaken; the reciprocity application documents when and where the exam was passed and relies on the existing certificate (national lookup at CPAverify.org). New Hampshire imposes no separate state ethics or rules-of-conduct exam on reciprocal applicants.
What changes, New Hampshire → West Virginia
| New Hampshire (current) | West Virginia (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $75 (OPLC fee schedule Plc 1002.01 sets the CPA initial/reciprocity application-and-licensing fee at $75; NASBA charges a separate application-processing fee; NASBA's New Hampshire licensing page lists the Reciprocal application at $201 (not itemized between NASBA and the state)) | $200 (reciprocal application processing fee (same for substantially-equivalent and non-substantially-equivalent tracks); the initial non-reciprocal certificate fee is $120) |
| Processing time | OPLC does not publish a processing time; applications are processed through NASBA Licensing Services | the Board does not publish a processing time for reciprocal certificates; applications are printed, signed and mailed with fees |
| Licensing authority | New Hampshire Board of Accountancy (Office of Professional Licensure and Certification) | West Virginia Board of Accountancy |
The destination column is what you must satisfy — West Virginia sets the rules for this move.
Step by step
- Confirm West Virginia's current requirements on the West Virginia Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the West Virginia Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a valid CPA certificate from a substantially equivalent jurisdiction (NASBA-listed) or individually meet substantial-equivalency qualifications.
- Complete the examination on the West Virginia laws, rules and code of ethical conduct.
- Be current with CPE / continuing professional education requirements.
- Non-substantially-equivalent applicants additionally submit transcripts, an Experience Verification form, non-family character references and a 2x2 photo.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from New Hampshire to West Virginia?
No — the Uniform CPA Exam transfers with your license.
Do I need a West Virginia license, or does mobility cover the move?
If West Virginia becomes your principal place of business, you apply to the West Virginia Board of Accountancy for a reciprocal license. If you are only serving West Virginia clients from New Hampshire, practice privilege usually covers you with no West Virginia license, notice, or fee.
Can I keep my New Hampshire CPA license after licensing in West Virginia?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the New Hampshire license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified New Hampshire 2026-10-29, West Virginia 2026-07-21.
- WV Board of Accountancy — Reciprocal Certification Overview (substantial-equivalency standard; four eligibility instances) ↗ (accessed 2026-07-21)
- WV Board of Accountancy — Application for Reciprocal Certificate, Substantially Equivalent State or Jurisdiction ($200 fee) ↗ (accessed 2026-07-21)
- NH Admin Code Ac 301.05 — Application for Certification as CPA Through Reciprocity Form ↗ (accessed 2026-10-29)
- NH Admin Code Ac 304.03 — Domestic Reciprocity CPA Certificate Applicant Education (on or after July 1, 2014: baccalaureate of 120 hours + 30 additional hours; at least 30 accounting + 24 business) ↗ (accessed 2026-10-29)
- NH Admin Code Ac 301.02 — CPA Certification Process Overview (reciprocity: education requirements in effect when the exam was passed; 4-of-10-years experience track) ↗ (accessed 2026-10-29)
- NH Admin Code Plc 1002.01 — OPLC fee schedule (CPA $75 initial application/licensing) ↗ (accessed 2026-10-29)
- NASBA Licensing Services — New Hampshire (education for licensure: baccalaureate of 120 hours, total of 150 semester hours; Reciprocal application $201; proof of active licensure in good standing) ↗ (accessed 2026-10-29)
- NASBA — New Hampshire Experience Requirements (updated 10.15.2026; 150 semester hours unless all exam sections passed before July 1, 2014) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources New Hampshire 2026-10-29, West Virginia 2026-07-21
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com