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West Virginia and Nebraska Adopt New CPA Licensure Pathways

By:
Emma Slack-Jorgensen
Published Date:
Mar 5, 2026

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West Virginia and Nebraska have introduced new paths to becoming a licensed CPA, according to Accounting Today. These changes, led by policymakers and professional groups, respond to concerns about the accounting workforce. Both states now offer more options for CPA licensure, though passing the CPA exam is still required.  

In West Virginia, Gov. Patrick Morrisey signed House Bill 4088, which creates three ways to qualify for CPA licensure based on education and experience. Candidates can qualify with a bachelor’s degree and 30 semester credit hours in accounting plus one year of experience, a bachelor’s degree with an accounting concentration and two years of experience, or a master’s or graduate degree in accounting and one year of experience. These changes will take effect on May 24.  

Nebraska enacted a similar reform when Gov. Jim Pillen signed legislation creating three pathways to licensure. Under the new framework, candidates may qualify with a bachelor’s degree with 30 additional credit hours and one year of experience, or a master’s degree paired with one year of experience.  

 “We realize there’s an accounting shortage and we are proactively taking care of ourselves and making sure the next generation of CPAs are ready for the future,” said Megan Kueck, CEO of the West Virginia Society of CPAs. 

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