Accounting / CPA Permits & Licenses in Varies by jurisdiction, WV

Required for all LLCs. Online filing available via Business Organization and Registration System (BORS).

Applies to all domestic LLCs. Filing due anniversary month of formation in year one, then annually by June 30.

Prerequisites: 150 semester hours education, pass Uniform CPA Exam, 1 year supervised experience. Firm permits required separately if offering CPA services.

Required for any LLC offering CPA attestation services. Majority ownership by licensed CPAs; at least one WV resident CPA owner.

Required if using trade name/DBA. Publication in newspaper not required in WV.

Register for withholding tax if employees; sales tax if selling taxable services (accounting services generally exempt). Applies if business has payroll or sales tax obligation.

Professional services such as accounting are generally exempt from WV sales tax, but any sale of taxable goods requires this permit.

LLCs taxed as corporations must file WV Corporate Income Tax (Form WV/IT‑101). LLCs taxed as partnerships file pass‑through returns (Form WV/IT‑104).

Estimated tax payments are due quarterly (Mar 15, Jun 15, Sep 15, Dec 15).

Required if the expected annual tax liability exceeds $1,000.

Small employers (annual withholding < $1,000) may be permitted to file annually.

First employer contribution is based on the employer’s experience rating after the initial 12‑month period.

Franchise tax is calculated on the greater of net worth or capital stock; minimum $25 applies.

Applies to all businesses, including professional services, that conduct business in Charleston.

Cities in West Virginia may have differing fee structures; verify with the specific municipality.

Required for all businesses; file Form B&O-1. Specific to municipalities like Charleston, Huntington, etc.

Not all counties require; e.g., Kanawha has privilege tax. Check specific county clerk.

Professional offices like CPA typically permitted; home-based may need special use permit.

Allowed in most zones if low-impact (no employees, <25% home used). See municipal code Ch. 7 zoning.

Cosmetic changes often exempt; professional offices rarely trigger unless major remodel.

Applies to permanent signs; temporary exempt. Code Ch. 19 Art. V.

Local fire dept enforces; CPA offices low-risk, often routine.

Registration reduces false alarm fines. Not all cities require (e.g., Charleston does).

Not applicable to office-based accounting; no food handling.

Required for all employers with one or more employees in West Virginia, including part-time and temporary workers. Sole proprietors without employees are exempt. Coverage must be obtained through the state-run West Virginia Workers' Compensation Program (self-insurance not permitted for most small businesses).

Many municipalities handle fire inspections; verify local requirements.

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Not legally required by West Virginia state law for CPA firms or accounting businesses. However, the West Virginia Board of Accountancy strongly recommends it due to professional liability risks. Some clients, lenders, or contracts may require proof of E&O coverage. Not carrying it does not result in license revocation but increases personal financial risk.

Mandatory for all vehicles registered to the business. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies regardless of business type if vehicle is used commercially.

Check with the specific municipality for exact fee schedule.

Not mandated by West Virginia state law for accounting firms. However, landlords, clients, or third parties may require it as a condition of contracts or leases. Covers slip-and-fall incidents, property damage, and other third-party claims unrelated to professional services.

A $50,000 surety bond is required for initial CPA licensure in West Virginia. This is a personal license requirement for the CPA, not the LLC. The bond protects the public and is filed with the West Virginia Board of Accountancy. It is not required for general accounting services performed by non-CPAs or unlicensed accountants.

Not required for accounting/CPA firms, as they do not manufacture or sell physical products. No state mandate exists for product liability insurance in West Virginia for service-based businesses.

Only required for businesses that serve or sell alcohol. Not applicable to accounting or CPA firms unless operating a bar or restaurant. No such requirement exists for standard professional service firms in West Virginia.

All LLCs that will have employees, open bank accounts, or file any federal tax returns must obtain an EIN.

Each member receives a Schedule K‑1 to report their share of income on personal returns.

Self‑employment tax is also due on net earnings (Schedule SE).

Employers must also deposit payroll taxes according to the IRS deposit schedule (monthly or semi‑weekly).

FUTA tax rate is 6.0% on the first $7,000 of each employee’s wages, reduced by state unemployment tax credits.

Form 1096 is the transmittal summary for paper filings of 1099‑NEC.

Form W‑3 is the transmittal for paper filings of W‑2s.

Most accounting offices have low injury risk, but the recordkeeping threshold still applies.

Applies to professional service providers such as CPA firms that serve the public; includes website accessibility and office accessibility.

CPA firms must avoid deceptive or misleading statements about services, fees, or qualifications.

Even professional staff may be non‑exempt if they do not meet the duties test for the administrative/exempt category.

Most small CPA firms will fall below the 50‑employee threshold, making FMLA not applicable.

Forms must be retained for 3 years after hire or 1 year after termination, whichever is later.

Typical accounting offices rarely generate hazardous waste; this requirement is conditional.

Accounting and CPA services are regulated at the state level (West Virginia Board of Accountancy). No federal license is required.

Most small CPA firms without employee benefit plans are not subject.

File online via the Business One Stop portal. Must maintain a registered agent.

Requires 40 CPE hours every two years, including 4 ethics hours.

40 hours total, minimum 4 ethics hours; can be completed online or in‑person.

Use Form WV‑1000 for payments.

Register for WV withholding via WV Tax e‑File.

File electronically via WVUI portal.

Summarizes total wages, withholding, and UI contributions.

Includes FLSA, OSHA, EEOC, etc.

Includes WV Minimum Wage, Workers' Compensation notice.

Includes financial statements, payroll records, tax returns.