Current through Register Vol. XLI, No. 50, December 13, 2024
Section 1-1-7 - Certificate Renewal; Condition of Renewal7.1. All registrants and certificants shall annually renew their certificates from the Board in order to offer professional services to the public. Licenses are valid for a period of one (1) year (or portion thereof) ending on June 30 of each year. All registrants and certificants shall file with the Board a written notification of any change of home or employment address within thirty (30) days after its occurrence.7.2. Applicants for renewal of a certificate shall complete the forms prescribed by the Board and furnish all information and documentation required in the form, as well as the license fee provided for in Section 18 of this Rule. 7.2.a. An applicant shall list all states in which he or she has applied for or holds an out-of-state certificate and any past denial, revocation or suspension of an out-of-state certificate.7.2.b. The Board shall not consider an application unless the fee provided by this Rule accompanies the application.7.3. Continuing education. -- Certificate holders applying for annual licensure renewal shall have completed 120 hours of continuing education as provided for in this subsection within the three preceding calendar years, with at least 20 hours in each calendar year: Provided, That the new certificate holder completes 40 hours of continuing education during the subsequent calendar year and thereafter satisfies all otherwise applicable provisions of this subsection. Included in the 120 hours shall be a minimum of four (4) hours of ethics. A program in ethics includes topics such as ethical reasoning, state-specific statutes and rules, and standards of professional conduct, including those of other applicable regulatory bodies. 7.3.a. Continuing education program guidelines. The Board shall determine if a continuing education program satisfies the requirements of this subsection. In its evaluation of continuing education programs, the Board shall consider whether: 7.3.a.1. The program contributes directly to the professional competence of the individual;7.3.a.2. The stated objectives of a program include the enhancement of the ability of the participant which the program is intended to accomplish;7.3.a.3. The education and/or experience prerequisites for the program are stated with specificity;7.3.a.4. Materials used in programs are developed by qualified individuals for use with specified teaching methods;7.3.a.5. Program content is current;7.3.a.6. Programs are reviewed by persons other than the preparer to ensure compliance with this subdivision; and7.3.a.7. Programs meet the Statement on Standards for Continuing Professional Education (CPE) Programs issued jointly by AICPA and NASBA.7.3.b. Qualifying programs include, but are not necessarily limited to:7.3.b.1. Courses and mini-courses sponsored by national or state professional accounting organizations. The Board may approve programs sponsored by other groups if they meet the same educational objectives;7.3.b.2. University and college courses (other than courses in principles of accounting) which contribute to the professional competence of the individual;7.3.b.3. Formal home study courses;7.3.b.4. Firm "in house" programs sponsored by accounting firms, other than basic, "on-the-job" training;7.3.b.5. Published books and articles, to a maximum of 60 hours credit per publication; and7.3.b.6. Technical sessions at meetings of professional organizations or other organizations of direct interest and application to the practice of public accountancy, such as the West Virginia Tax Institute;7.3.b.7. Program sponsors listed on the NASBA's National Registry of CPE Sponsors.7.3.c. Qualifying programs do not include, for example, time spent in:7.3.c.1. Providing services to clients;7.3.c.2. Presentations to nonprofessional groups such as schools, civic, religious, or community organizations; and7.3.c.3. Informal review of professional journals.7.3.d. Continuing education program preapproval, credits and administration; additional credit for instruction. 7.3.d.1. The Board encourages licensees, program sponsors, and other interested persons to seek prior approval of continuing education programs in order to facilitate the administration of and compliance with this subsection.7.3.d.2. The Board shall award one hour of credit for the completion of each 50 minutes of actual participation in the program, or its lesson equivalent in a home study course, as indicated on the certificate of completion. The Board shall not award credit for programs less than 50 minutes in length.7.3.d.3. The Board shall grant credit for university or college courses at accredited schools as follows:7.3.d.3.A. Applicants shall receive 15 hours credit for each semester credit hour earned and ten hours credit for each quarter credit hour earned; and7.3.d.3.B. Applicants attending non-credit courses shall receive credit at the rate of one hour of credit for each 50 minutes in-class participation.7.3.d.4. An applicant may claim credit only for programs completed during the relevant calendar years, except for good cause shown.7.3.d.5. Instructors in an approved program shall receive three hours credit for each hour taught for the first time they teach a course, to a maximum of 60 hours credit per course per year. The Board shall not give credit for subsequent teaching of the same course, unless the course has been substantially updated. If the same course is taught again in less than three years, the instructor must receive prior approval from the Board for additional credit.7.3.e. Compliance monitoring. 7.3.e.1. The Board shall measure compliance with this subsection by the calendar year. All certificate holders shall return an annual continuing education reporting form to the Board by January 31 of the following year.7.3.e.2. Reporting forms shall contain the certificate holder's Board certificate and licensee numbers.7.3.e.3. The Board shall enter hours reported into the record of the certificate holder in a master file with the designation of the year and the number of credits and maintain in the master file the certificate holder's record of the current year and the past two years. In addition, the Board shall maintain a file of continuing education reporting forms for each certificate holder for four years.7.3.e.4. The Board shall annually provide a mailing to each certificate holder which will provide a confirmation of the record for review by the licensee so that corrective action can be taken if there is an error or dispute.7.3.e.5. Fraudulent reporting of Continuing Professional Education credits is a basis for disciplinary action by the Board.7.3.f. Continuing education exceptions.7.3.f.1. The following persons are exempt from the requirements of this subsection: 7.3.f.1.A. Inactive certified public accountants who do not perform or offer to perform any professional service to the public, either directly or indirectly through his or her employer; or7.3.f.1.B. Persons who demonstrate good cause for exemption to the Board. A person not meeting the requirements of this subsection must apply to the Board for a waiver due to extenuating circumstances, such as accident, illness, pregnancy, military service or any other circumstance as determined appropriate by the Board. This request shall be received by the Board by January 31 following the reporting period, except for good cause shown.7.4. Reactivation of certificate-- In order to reactivate a certificate, an Applicant shall complete the following: 7.4.a. Activation application with the accompanying fee as required by the Board; and7.4.b. Minimum of forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. This continuing education shall have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.7.5. Reactivation of certificate from failure to meet continuing education requirements.7.5.a. If the Applicant was not in compliance with the continuing education requirement during the last calendar year for which he or she was required to secure hours, then he or she shall complete the following:7.5.a.1. Application for Reinstatement with the accompanying fee as required by the Board; and7.5.a.2. The greater of the following:7.5.a.2.A. The number of hours that the Applicant was deficient for continuing education compliance during the Applicant's last continuing education calendar year, including a minimum of four (4) hours in the subject of ethics. The continuing education hours required for this subsection shall have been completed after the last calendar year for which the Applicant was last in compliance with continuing education requirements, but no earlier than the previous two (2) calendar years and the portion of the year for which the application is being filed; or7.5.a.2.B. Forty (40) hours of continuing education, including a minimum of four (4) hours in the subject of ethics. The continuing education hours must have been completed during the previous two (2) calendar years and the portion of the year for which the application is being filed.