West Virginia 2026 Session Status: Enacted Bipartisan · 7 R · 1 D cosponsors

HB 4088 — Relating to certified public accountants

Last action — Chapter 256, Acts, Regular Session, 2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 14, 2026. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 8 sponsors

    1 primary, 7 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill relates to certified public accountants.

The bill addresses matters concerning certified public accountants. Specific details on changes or provisions are not provided.

Summary

Relating to certified public accountants

Bill Text

What changed in the latest version

353 added · 377 removed

Plain-language change summary

The recent amendments to Bill HB 4088 primarily clarify and update definitions related to certified public accountants in West Virginia. It modifies the authority of the Board of Accountancy to make rules and updates the education and experience requirements for certification. Additionally, it revises provisions related to practice privileges for accountants from other states and strengthens disciplinary measures for violations. These changes are significant because they aim to ensure that certified public accountants meet current standards and can effectively serve the public and businesses in West Virginia.

→
Previous
Latest
WEST VIRGINIA LEGISLATURE REGULAR SESSION ENGROSSED Committee Substitute for House Bill 4088 By Delegates Criss, Roop, Adkins, Young, Jeffries, Fehrenbacher, Heckert, and Holstein [Originating in the Subcommittee on Government Administration;
WEST VIRGINIA LEGISLATURE REGULAR SESSION ENROLLED Committee Substitute for House Bill 4088 BYD ELEGATESC RISS, OOP, ADKINS, EFFRIE, OUNG , FEHRENBACHER , HECKERT ANDH OLSTEIN [Passed February 23, 2026;
Reported on January 30, 2026] Eng CS for HB 4088 A BILL to amend and reenact §30-9-2, §30-9-5, §30-9-7, §30-9-8, §30-9-10, §30-9-11, §30-9-16, and §30-9-26 of the Code of West Virginia, 1931, as amended, relating to certified public accountants;
in effect 90 days from passage (May 24, 2026)] Enr CS for HB 4088 AN ACT to amend and reenact §30-9-2, §30-9-5, §30-9-7, §30-9-8, §30-9-10, §30-9-11, §30-9- 16, and §30-9-26 of the Code of West Virginia, 1931, as amended, relating to certified public accountants;
For purposes of this definition, an entity controls another entity if the entity directly or indirectly or acting in concert with one or more other affiliated entities, or through one or more subsidiaries, owns, controls, or holds with power to vote, or holds proxies representing, more than fifty 50 percent of the voting interest in such entity.
For purposes of this definition, an entity controls another entity if the entity directly or indirectly or acting in concert with one or more other affiliated entities, or through one or more subsidiaries, owns, controls, or holds with power to vote, or holds proxies representing, more than 50 percent of the voting interest in such entity.
(A) Any audit or other engagement to be performed in accordance with the statements Statements on Auditing Standards (SAS);
(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
(B) Any review of a financial statement to be performed in accordance with the statements Statements on Standards for Accounting and Review Services (SSARS);
(B) Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
1 Eng CS for HB 4088 (C) Any examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements (SSAE);
Enr CS for HB 4088 (C) Any examination of prospective financial information to be performed in accordance with applicable Statements on Standards for Attestation Engagements (SSAE);
or (E) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the statements Statements on Standards for Attestation Engagements (SSAE), other than an examination described in paragraph (C) of this subdivision.
or (E) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), other than an examination described in paragraph (C) of this subdivision.
(4) "Audit" means expressing an opinion about the fairness of presentation of financial statements in accordance with the statements Statements on Auditing Standards.
(4) "Audit" means expressing an opinion about the fairness of presentation of financial statements in accordance with the Statements on Auditing Standards.
(12) "Compilation services" means providing a service performed in accordance with the statements Statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an 2 Eng CS for HB 4088 expression of assurance on the statement:
(12) "Compilation services" means providing a service performed in accordance with the Statements on Standards for Accounting and Review Services that presents, in the form of a financial statement, information that is the representation of management without an expression Enr CS for HB 4088 of assurance on the statement:
(14) "Examination", when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the statements Statements on Standards for Attestation Engagements.
(14) "Examination", when used with reference to prospective financial statements, means expressing an opinion about the fairness of presentation of financial information in accordance with the Statements on Standards for Attestation Engagements.
3 Eng CS for HB 4088 (I) Certified public accountants holding a certificate under §30-9-12 of this code or the equivalent provision of another state;
Enr CS for HB 4088 (I) Certified public accountants holding a certificate under §30-9-12 of this code or the equivalent provision of another state;
or (II) Public accountants who have met the continuing professional education requirements of §30-9-12(b) of this code and who are not subject to the exemption or limitation set forth in §30-9- 12(b)(1) or (2) of this code or similar provisions of another state.
or (II) Public accountants who have met the continuing professional education requirements of §30-9-12(b) of this code and who are not subject to the exemption or limitation set forth in §30- 9-12(b)(1) or (2) of this code or similar provisions of another state.
(19) "Good moral character" means lack of a history of dishonesty or felonious activity.
(19) "Home office" means the client’s office address.
(20) (19) "Home office" means the client’s office address.
(20) "Individual practitioner" means a certified public accountant or a public accountant who offers professional services to the public, but who does not practice in a firm.
(21) (20) "Individual practitioner" means a certified public accountant or a public accountant who offers professional services to the public, but who does not practice in a firm.
(21) "License" means a certificate, permit, registration, or authorization.
(22) (21) "License" means a certificate, permit, registration, or authorization.
(22) "Licensee" means the holder of a license.
(23) (22) "Licensee" means the holder of a license.
(23) "Manager" means a manager of a professional limited liability company.
(24) (23) "Manager" means a manager of a professional limited liability company.
(24) "Member" means a member of a professional limited liability company.
(25) (24) "Member" means a member of a professional limited liability company.
(25) "Nonlicensee" means a person or business entity that does not hold a license.
(26) (25) "Nonlicensee" means a person or business entity that does not hold a license.
(26) "Out-of-state certificate" means a valid certificate as a certified public accountant or equivalent designation issued or renewed under the laws of another state:
(27) (26) "Out-of-state certificate" means a valid certificate as a certified public accountant or equivalent designation issued or renewed under the laws of another state:
(28) (27) "Out-of-state permit" means a valid permit as a firm of certified public accountants or another designation equivalent to a permit issued or renewed by the board and that is issued or renewed under the laws of another state.
(27) "Out-of-state permit" means a valid permit as a firm of certified public accountants or another designation equivalent to a permit issued or renewed by the board and that is issued or renewed under the laws of another state.
4 Eng CS for HB 4088 (29) (28) "Peer Review" means a study, appraisal, or review of one or more aspects of the professional work of a licensee by a person who holds a certificate or an out-of-state certificate and who is not affiliated with the licensee being reviewed.
Enr CS for HB 4088 (28) "Peer Review" means a study, appraisal, or review of one or more aspects of the professional work of a licensee by a person who holds a certificate or an out-of-state certificate and who is not affiliated with the licensee being reviewed.
(30) (29) "Permit" means a permit issued to a firm pursuant to this article.
(29) "Permit" means a permit issued to a firm pursuant to this article.
(31) (30) "Principal place of business" means the licensee’s office location in the state where the licensee holds a certificate or registration.
(30) "Principal place of business" means the licensee’s office location in the state where the licensee holds a certificate or registration.
(32) (31) "Professional services" means those services that involve the specialized knowledge and skills of a certified public accountant or a public accountant delivered by any means, including, but not limited to, in person, by mail, telephone, or by electronic means.
(31) "Professional services" means those services that involve the specialized knowledge and skills of a certified public accountant or a public accountant delivered by any means, including, but not limited to, in person, by mail, telephone, or by electronic means.
(33) (32) "Public accountant" means a person holding a registration who is not a certified public accountant.
(32) "Public accountant" means a person holding a registration who is not a certified public accountant.
(34) (33) "Referral fee" means compensation for recommending or referring any service of a licensee to any person.
(33) "Referral fee" means compensation for recommending or referring any service of a licensee to any person.
(35) (34) "Registration" means a registration as a public accountant issued by the board pursuant to prior law governing the registration of public accountants and renewed by the board pursuant to this article.
(34) "Registration" means a registration as a public accountant issued by the board pursuant to prior law governing the registration of public accountants and renewed by the board pursuant to this article.
(36) (35) "Report", when used with reference to financial statements, means an opinion or disclaimer of opinion or other form of language or representation which states or implies any form of assurance or denial of assurance.
(35) "Report", when used with reference to financial statements, means an opinion or disclaimer of opinion or other form of language or representation which states or implies any form of assurance or denial of assurance.
(37) (36) "Rule" means any rule proposed for legislative approval by the board pursuant to this article.
(36) "Rule" means any rule proposed for legislative approval by the board pursuant to this article.
(38) (37) "State" means any state of the United States, the District of Columbia, Northern Mariana Islands, Puerto Rico, the U.S.
(37) "State" means any state of the United States, the District of Columbia, Northern Mariana Islands, Puerto Rico, the U.S.
(39) (38) "Substantial equivalency" or "substantially equivalent" means or refers to a determination by the board West Virginia Board of Accountancy or its designee that the education, examination, and experience requirements contained in the statutes or and administrative rules of 5 Eng CS for HB 4088 another state jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act of the State of West Virginia, or that an individual certified public accountant’s education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act.
(38) "Substantial equivalency" or "substantially equivalent" means or refers to a determination by the West Virginia Board of Accountancy or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of Enr CS for HB 4088 another jurisdiction are comparable to or exceed the education, examination, and experience requirements of the State of West Virginia, or that an individual certified public accountant’s education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in the Uniform Accountancy Act.
(40) (39) "Substantial equivalency practitioner" means any individual certified public accountant whose principal place of business is not in this state, who holds a certificate from another state and has complied with the provisions of section sixteen of this article §30-9-16 of this code.
(39) "Substantial equivalency practitioner" means any certified public accountant whose principal place of business is not in this state, who holds a certificate from another state and has complied with the provisions of §30-9-16 of this code.
(41) (40) "Uniform Accountancy Act" means the most recent edition of the Uniform Accountancy Act, fifth edition, revised (July 2007) model act to regulate the practice of public accounting, jointly published by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy.
(40) "Uniform Accountancy Act" means the most recent edition of the model act to regulate the practice of public accounting, jointly published by the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy.
6 Eng CS for HB 4088 (7) Firm ownership requirements;
(7) Firm ownership requirements;
(9) Substantial equivalency requirements practice privileges;
Enr CS for HB 4088 (9) Substantial equivalency practice privileges;
(C) He or she holds an out-of-state certificate, does not meet the requirements of §30-9-9 of this code but does meet the requirements of §30-9-10 of this code;
(C) He or she holds an out-of-state certificate, does not meet the requirements of §30-9- 9 of this code but does meet the requirements of §30-9-10 of this code;
or (D) He or she holds a substantially equivalent foreign designation and that meets the requirements of section eleven of this article §30-9-11 of this code.
or (D) He or she holds a substantially equivalent foreign designation that meets the requirements of §30-9-11 of this code.
7 Eng CS for HB 4088 (2) He or she has submitted an application, in writing, on a form prescribed by the board:
(2) He or she has submitted an application, in writing, on a form prescribed by the board:
Show all 100 changed rows (60 more)
Previous
Latest
Provided, That the application must require an applicant to 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;
Provided, That the application must require an applicant to list all states in which he or she has Enr CS for HB 4088 applied for or holds an out-of-state certificate and any past denial, revocation, or suspension of an out-of-state certificate;
(3) He or she is trustworthy and of good moral character;
(3) He or she has paid the appropriate fee prescribed by the board;
(4) (3) He or she has paid the appropriate fee prescribed by the board;
(4) He or she has submitted to a state and national criminal history record check, as set forth in this subdivision:
(5) (4) He or she has submitted to a state and national criminal history record check, as set forth in this subdivision.
(A) This requirement is found not to be against public policy;
(A) This requirement is found not to be against public policy.
(B) The criminal history record check shall be based on fingerprints submitted to the West Virginia State Police or its assigned agent for forwarding to the Federal Bureau of Investigation;
(B) The criminal history record check shall be based on fingerprints submitted to the West Virginia State Police or its assigned agent for forwarding to the Federal Bureau of Investigation.
of this code.
of this code;
8 Eng CS for HB 4088 (F) The applicant shall pay the actual costs of the fingerprinting and criminal history record check.
(F) The applicant shall pay the actual costs of the fingerprinting and criminal history record check;
The rules must be consistent with standards established by the Federal Bureau of Investigation and the National Crime Prevention and Privacy Compact as authorized by 42 U.
The rules must be consistent with Enr CS for HB 4088 standards established by the Federal Bureau of Investigation and the National Crime Prevention and Privacy Compact as authorized by 42 U.
The board shall issue a certificate to an applicant of good moral character who meets the following requirements:
The board shall issue a certificate to an applicant who meets the following requirements:
(1) At least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university, the total education program to include an accounting concentration or equivalent, as determined by the board to be appropriate;
(2) Passage of the uniform certified public accountant examination published by the American institute of certified public accountants or its successor and any additional examination required by the board by rule that tests the applicant's knowledge of subjects related to the practice of accounting:
Provided, That before applying for the examination required by this subsection, an applicant is required to have met the baccalaureate degree requirement but not the one hundred fifty semester hour requirement of subsection (1) of this section;
and (3) At least one year of experience in providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
The experience requirement may be satisfied by employment in private practice, 9 Eng CS for HB 4088 government, industry, not-for-profit organization, academia or public practice.
An applicant's experience must be verified by a licensee and must meet requirements specified by rule.
(3) One of the following experience requirements:
Enr CS for HB 4088 (3) One of the following experience requirements:
10 Eng CS for HB 4088 (4) Qualifying experience for either subparagraph (3)(A) or (3)(B) may consist of providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
(4) Qualifying experience for either subparagraph (3)(A) or (3)(B) may consist of providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills.
The board shall issue a certificate to an applicant of good moral character who holds a valid out-of-state certificate but who does not qualify for a certificate under the provisions of section nine of this article §30-9-9 of this code if the applicant meets the education, experience, examination, and continuing education requirements specified by the board by rule.
The board shall issue a certificate to an applicant who holds a valid out-of-state certificate but who does not qualify for a certificate under the provisions of §30-9-9 of this code if the applicant meets the education, experience, examination, and continuing education requirements specified by the board by rule.
The board shall issue a certificate to an applicant of good moral character who holds a foreign designation in public accountancy if:
The board shall issue a certificate to an applicant who holds a foreign designation in public accountancy if:
§30-9-16.
Enr CS for HB 4088 §30-9-16.
(a) An individual whose principal place of business is not in this state and who holds an out-of-state certificate has all the rights and privileges of a certificate holder of this state without the need to obtain a certificate if:
(a) An individual whose principal place of business is not in this state, holds a valid out-of- state certificate in good standing, and whose initial license requirements have met the certification requirements of §30-9-8 of this code shall have all the rights and privileges of a certificate holder of this state without the need to obtain a certificate.
An individual whose principal place of business is not in this state, holds a valid out-of-state certificate in good standing, and whose initial license requirements have met the certification requirements of §30-9-8 of this code shall have all the rights and privileges of a certificate holder of this state without the need to obtain a certificate.
11 Eng CS for HB 4088 (1) The state that issued the out-of-state certificate has certification requirements that are substantially equivalent to the certification requirements of the Uniform Accountancy Act.
(2) The individual holds a valid license as a certified public accountant from any state which the National Association of State Boards of Accountancy National Qualification Appraisal Service has not verified to be in substantial equivalence with the CPA licensure requirements of the Uniform Accountancy Act and the individual has obtained from the National Association of State Boards of Accountancy National Qualification Appraisal Service verification that his or her CPA qualifications are substantially equivalent to the CPA licensure requirements of the Uniform Accountancy Act.
Any individual who qualifies for practice privileges pursuant to this subdivision before January 1, 2012, and who passed the uniform CPA examination and holds a valid license issued by any other state is exempt from the education requirement in the Uniform Accountancy Act for purposes of this section.
(b) (c) An individual who offers or renders professional services under this section shall be granted practice privileges in this state, and no notice, fee, or other submission is required of any such individual.
(c) An individual who offers or renders professional services under this section shall be granted practice privileges in this state, and no notice, fee, or other submission is required of any such individual.
Such an individual is subject to the requirements in subsection (d) (e) of this section.
Such an individual is subject to the requirements in subsection (e) of this section.
(c)(d)(1) Any individual performing or offering to perform any services in the state as a substantial equivalency practitioner and the firm which employs that out-of-state certificate holder are simultaneously subject to the jurisdiction of the board concerning all matters within the scope of this article and are required to comply with the provisions of this article and applicable rules.
(d)(1) Any individual performing or offering to perform any services in the state as a substantial equivalency practitioner and the firm which employs that out-of-state certificate holder are simultaneously subject to the jurisdiction of the board concerning all matters within the scope of this article and are required to comply with the provisions of this article and applicable rules;
12 Eng CS for HB 4088 (2) The state board of accountancy of the state of issuance of any substantial equivalency practitioner's certificate is appointed as his or her agent upon which process may be served in an action or proceeding by the board.
(2) The state board of accountancy of the state of issuance of any substantial equivalency practitioner's certificate is appointed as his or her agent upon which process may be served in an action or proceeding by the board.
(d)(e) In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.
(e) In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in this state individually and on behalf of a firm.
(e)(f) Subject to the provisions of subsection (f) (g) of this section, an individual who qualifies for the practice privileges under this section may only perform any of the following services, for any entity with its home office in this state, through a firm which has obtained a permit issued under §30-9-17 of this code and an authorization issued under §30-9-19 of this code:
(f) Subject to the provisions of subsection (g) of this section, an individual who qualifies for the practice privileges under this section may only perform any of the following services, for Enr CS for HB 4088 any entity with its home office in this state, through a firm which has obtained a permit issued under §30-9-17 of this code and an authorization issued under §30-9-19 of this code:
(1) A financial statement audit or other engagement to be performed in accordance with the statements Statements on Auditing Standards;
(1) A financial statement audit or other engagement to be performed in accordance with the Statements on Auditing Standards;
(2) An examination of prospective financial information to be performed in accordance with the statements Statements on Standards for Attestation Engagements;
(2) An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements;
(f)(g) An individual practitioner who is also a substantial equivalency practitioner may provide the services set out in subsection (e) (f) of this section without obtaining a permit issued under §30-9-17 of this code, but must obtain the authorization issued under §30-9-19 of this code.
(g) An individual practitioner who is also a substantial equivalency practitioner may provide the services set out in subsection (f) of this section without obtaining a permit issued under §30-9-17 of this code, but must obtain the authorization issued under §30-9-19 of this code.
(g)(h) A certificate holder of this state offering or rendering services or using their CPA title in another state is subject to disciplinary action in this state for an act committed in another state for which the certificate holder would be subject to discipline in that other state.
(h) A certificate holder of this state offering or rendering services or using their CPA title in another state is subject to disciplinary action in this state for an act committed in another state for which the certificate holder would be subject to discipline in that other state.
(h)(i) The board shall investigate any complaint made by the board of accountancy of another state.
(i) The board shall investigate any complaint made by the board of accountancy of another state.
13 Eng CS for HB 4088 §30-9-26.
§30-9-26.
(b) (1) No licensee or substantial equivalency practitioner or firm may, for a commission or referral fee, recommend or refer to a client any product or service or refer any product or service to be supplied by a client, or perform for a contingent fee any professional services for or receive a referral fee, commission, or contingent fee from a client for whom the licensee, the substantial equivalency practitioner or firm works or associates or in which either of them owns an interest or who performs for that client:
(b) (1) No licensee or substantial equivalency practitioner or firm may, for a commission or referral fee, recommend or refer to a client any product or service or refer any product or service to be supplied by a client, or perform for a contingent fee any professional services for or receive a referral fee, commission, or contingent fee from a client for whom the licensee, the substantial Enr CS for HB 4088 equivalency practitioner or firm works or associates or in which either of them owns an interest or who performs for that client:
(d) No licensee may use a professional or firm name or designation that:
(d) No person holding a certificate or registration or firm holding a permit shall use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers, or shareholders of the firm, or about any other matter:
(1) Is deceptive or misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers or shareholders of the firm, or about any other matter;
or (2) contains a name or term other than past or present partners, officers, members, managers or shareholders of the firm or of a predecessor firm engaged in the practice of accounting No person holding a certificate 14 Eng CS for HB 4088 or registration or firm holding a permit shall use a professional or firm name or designation that is misleading about the legal form of the firm, or about the persons who are partners, officers, members, managers, or shareholders of the firm, or about any other matter:
(e) No person or firm that does not hold an authorization to perform attest services, or is not otherwise exempt from the authorization requirement, may perform or offer to perform attest services, and no person or firm that does not hold an authorization to perform compilation services, or is not otherwise exempt from the authorization requirement, may perform or offer to perform compilation services.
(e) No person or firm that does not hold an authorization to perform attest services, or is not otherwise exempt from the authorization requirement, may perform or offer to perform attest services, and no person or firm that does not hold an authorization to perform compilation Enr CS for HB 4088 services, or is not otherwise exempt from the authorization requirement, may perform or offer to perform compilation services.
Provided, however, That this subdivision does not prohibit any person who is not a certified public accountant, a public accountant, or a substantial equivalency practitioner to 15 Eng CS for HB 4088 prepare financial statements or issue nonattest transmittals of information thereon that do not purport to have been performed in accordance with the applicable statements on standards;
Provided, however, That this subdivision does not prohibit any person who is not a certified public accountant, a public accountant, or a substantial equivalency practitioner to prepare financial statements or issue nonattest transmittals of information thereon that do not purport to have been performed in accordance with the applicable statements on standards;
(4) State or imply that he or she is tested, competent, qualified, or proficient in financial standards established by the American institute of certified public accountants Institute of Certified Public Accountants or any agency thereof, the governmental accounting standards board or any agency thereof, the securities and exchange commission Securities and Exchange Commission or any agency thereof, the financial accounting standards board Financial Accounting Standards Board or any agency thereof, or any successor entity to any of these entities;
Enr CS for HB 4088 (4) State or imply that he or she is tested, competent, qualified, or proficient in financial standards established by the American Institute of Certified Public Accountants or any agency thereof, the governmental accounting standards board or any agency thereof, the Securities and Exchange Commission or any agency thereof, the Financial Accounting Standards Board or any agency thereof, or any successor entity to any of these entities;
16 Eng CS for HB 4088 (7) Use the words "audit," "audit report," "independent audit," "examine," "examination," "opinion" or "review" in a report on a financial statement;
(7) Use the words "audit," "audit report," "independent audit," "examine," "examination," "opinion" or "review" in a report on a financial statement;
(9) Use or assume the title "certified public accountant," the abbreviation "CPA," or any other title, designation, word, combination of letters, abbreviation, sign, card, or device that may lead a reasonable person to believe that the person is a certified public accountant or the holder of an out-of-state certificate;
(9) Use or assume the title "certified public accountant," the abbreviation "CPA," or any other title, designation, word, combination of letters, abbreviation, sign, card, or device that may Enr CS for HB 4088 lead a reasonable person to believe that the person is a certified public accountant or the holder of an out-of-state certificate;
17 Eng CS for HB 4088 (j) Notwithstanding any provision in this section to the contrary, it is not a violation of this section for a firm or business entity which does not hold a permit under §30-9-17 of this code or an authorization under §30-9-19 of this code and which does not have an office in this state to provide its professional services in this state so long as it complies with §30-9-17(c) or (d) of this code, whichever is applicable, and with any applicable provision of §30-9-19 of this code.
(j) Notwithstanding any provision in this section to the contrary, it is not a violation of this section for a firm or business entity which does not hold a permit under §30-9-17 of this code or an authorization under §30-9-19 of this code and which does not have an office in this state to provide its professional services in this state so long as it complies with §30-9-17(c) or (d) of this code, whichever is applicable, and with any applicable provision of §30-9-19 of this code.
18
Enr CS for HB 4088 The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the House of Delegates ...............................................................
Clerk of the Senate Originated in the House of Delegates.
In effect 90 days from passage.
...............................................................
Speaker of the House of Delegates ...............................................................
President of the Senate __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor 17
⬇ Download PDF
View plain text versions (4)

Action History

  1. Filed for introduction

  2. To Government Organization

  3. Introduced in House

  4. To House Government Organization

  5. To House Government Adminstration

  6. By substitute, do pass

  7. On 1st reading, Special Calendar

  8. Introduced in House

  9. Read 1st time

  10. On 2nd reading, Special Calendar

  11. Read 2nd time

  12. On 3rd reading, Special Calendar

  13. Read 3rd time

  14. Passed House (Roll No. 119)

  15. Communicated to Senate

  16. Introduced in Senate

  17. Committee reference dispensed

  18. On 1st reading

  19. Read 1st time

  20. On 2nd reading

  21. Read 2nd time

  22. On 3rd reading

  23. Read 3rd time

  24. Passed Senate (Roll No. 202)

  25. Communicated to House

  26. Completed legislative action

  27. House received Senate message

  28. To Governor 8/24/2026

  29. To Governor 2/24/2026 - Senate Journal

  30. Approved by Governor 3/2/2026

  31. Approved by Governor 3/2/2026 - Senate Journal

  32. Chapter 256, Acts, Regular Session, 2026

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 7 co-sponsors · 144 not signed on

Sponsors (1)

Co-sponsors (7)

Not signed on (144)

144 members have not signed on to this bill.

Show all 144 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Roll Call

Passed 33 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 4000
Republican 28001
Unaffiliated 1000
Total 33001
% of votes cast 97%0%0%3%
How each member voted (34)
Member Party Vote
MR PRESIDENT — Yea
Anitra Hamilton Democrat Yea
Mike Woelfel Democrat Yea
Mike Woelfel Democrat Yea
Rick Garcia Democrat Yea
Ben Queen Republican Yea
Carl Martin Republican Yea
Chris Phillips Republican Yea
Chris Rose Republican Yea
Chris Rose Republican Yea
Dean Jeffries Republican Yea
Eric Tarr Republican Yea
Eric Tarr Republican Yea
Glenn Jeffries Republican Yea
Jack Woodrum Republican Not Voting
Jack Woodrum Republican Yea
Jay Taylor Republican Yea
Jimmy Willis Republican Yea
Mark R. Maynard Republican Yea
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patricia Rucker Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Trenton Barnhart Republican Yea
Trenton Barnhart Republican Yea

Official roll call →

PASSAGE

Passed 92 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 81006
Democrat 9000
Unaffiliated 2001
Total 92007
% of votes cast 93%0%0%7%
How each member voted (99)
Member Party Vote
Flanigan — Yea
Linville — Yea
Kump — Not Voting
Anitra Hamilton Democrat Yea
Evan Hansen Democrat Yea
Hollis Lewis Democrat Yea
John Williams Democrat Yea
Kayla Young Democrat Yea
Mike Pushkin Democrat Yea
Rick Garcia Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Adam Burkhammer Republican Yea
Adam Vance Republican Not Voting
Andy Shamblin Republican Yea
Bill Bell Republican Yea
Bill Ridenour Republican Yea
Bob Fehrenbacher Republican Yea
Bryan Smith Republican Not Voting
Bryan Ward Republican Yea
Carl "Bill" Roop Republican Yea
Carl Martin Republican Yea
Charles Sheedy Republican Yea
Chris Phillips Republican Yea
Christopher W. Toney Republican Yea
Chuck Horst Republican Yea
Clay Riley Republican Yea
D. Rolland Jennings Republican Yea
Dana Ferrell Republican Yea
Dave Foggin Republican Yea
David Cannon Republican Yea
David Green Republican Yea
David McCormick Republican Yea
Dean Jeffries Republican Yea
Doug Smith Republican Yea
Elias Coop-Gonzalez Republican Yea
Eric Brooks Republican Yea
Erica Moore Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
Geno Chiarelli Republican Yea
George Miller Republican Yea
George Street Republican Yea
Gregory A. Watt Republican Yea
Guy Ward Republican Yea
Henry Dillon Republican Yea
Ian T. Masters Republican Yea
James Robert "JB" Akers II Republican Yea
Jarred Cannon Republican Yea
Jeff Campbell Republican Yea
Jeff Eldridge Republican Yea
Jeffrey Stephens Republican Yea
Jim Butler Republican Yea
Jimmy Willis Republican Not Voting
Joe Ellington Republican Yea
Joe Funkhouser Republican Yea
Joe Parsons Republican Yea
Joe Statler Republican Yea
John Jordan Republican Yea
John Paul Hott Republican Yea
Jonathan Kyle Republican Yea
Jonathan Pinson Republican Yea
Jordan Bridges Republican Yea
Jordan Maynor Republican Yea
Josh Holstein Republican Yea
Kathie Hess Crouse Republican Yea
Keith Marple Republican Yea
Laura Kimble Republican Yea
Lisa White Republican Yea
Lori Dittman Republican Yea
Margitta Mazzocchi Republican Yea
Mark Dean Republican Not Voting
Mark Zatezalo Republican Yea
Marshall W. Clay Republican Yea
Marty Gearheart Republican Yea
Matthew Rohrbach Republican Yea
Michael Amos Republican Yea
Michael Hite Republican Yea
Michael Hornby Republican Yea
Mickey Petitto Republican Yea
Pat McGeehan Republican Yea
Patrick Lucas Republican Yea
Phil Mallow Republican Yea
Ray Canterbury Republican Yea
Rick Hillenbrand Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Ryan Browning Republican Yea
S. Chris Anders Republican Yea
Sarah Drennan Republican Yea
Scot C. Heckert Republican Yea
Stanley Adkins Republican Yea
Tresa Howell Republican Yea
Tristan Leavitt Republican Not Voting
Vacant1 Republican Yea
Vernon Criss Republican Yea
Walter Hall Republican Yea
Wayne Clark Republican Not Voting
William Anderson Republican Yea

Official roll call →

Subjects

finance labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 4088 do?
Relating to certified public accountants
Who sponsors HB 4088?
HB 4088 is sponsored by Vernon Criss (Republican), Carl "Bill" Roop (Republican), Stanley Adkins (Republican), Dean Jeffries (Republican), Kayla Young (Democrat), Bob Fehrenbacher (Republican), Scot C. Heckert (Republican), and Josh Holstein (Republican).
What is the current status of HB 4088?
This bill has been enacted into law. Introduced January 14, 2026. Enacted.
Where can I track HB 4088?
Track HB 4088 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 4088

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 4088

Last checked for changes about 1 month ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →