Issue Area 1: The West Virginia Board of Accountancy is needed to protect the public interests.

The Legislature determined that regulation should be imposed on an occupation or profession only when necessary for the protection of the public health and safety. The Legislative Auditor has determined that if the Board of Accountancy were abolished there would be significant and discernable effects upon the public.

The Board of Accountancy currently licensees 2,332 individuals. The certification provided by the Board of Accountancy assures the public that the accountant is competent to practice the profession and receives continuing education each year.

Issue Area 2: The Board of Accountancy Complies with the General Provisions of Chapter 30.
The Legislative Auditor finds that the Board of Accountancy complies with the General Provisions of Chapter 30, which are essential for the effective operation of a licensure board.

The Board of Accountancy began requiring continuing education in 1990. The Board's CPE coordinator randomly selects a percentage of licensees for auditing to verify continuing education requirements have been met.

The Board recently codified procedures for investigating complaints against licensees in compliance with House Bill 4062. The Board is also satisfactorily complying with applicable laws and rules providing for public access.