W. Va. Code R. § 158-15-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 158-15-4 - Auditor Requirements

4.1. The audit shall be conducted by a certified public accountant. All certified public accountants, sole practitioners, partnerships or professional corporations (firm) must meet specific criteria in order to be eligible for appointment to conduct an audit. The following criteria must be met by the CPA:

4.1.a. Both resident and non-resident certified public accountants must be currently licensed by the West Virginia Board of Accountancy to perform accounting services in West Virginia. (W. Va. Code §§ 30-9-6, 30-9-11)

4.1.b. Both resident and non-resident firms must possess a valid current business franchise registration issued by the West Virginia State Auditor's Office.

4.1.c. Each firm must be registered as a vendor with the West Virginia Department of Administration, Purchasing Division. The vendor registration form, WV-1, may be obtained by contacting the Purchasing Division at 304-558-2311.

4.1.d. The completed WV-1 form must also be sent to the West Virginia Ethics Commission.

4.1.e. The firm must have no outstanding or delinquent payments due the Bureau of Employment Programs Commissioner for either Unemployment Compensation or Workers Compensation insurance premiums.

W. Va. Code R. § 158-15-4