West Virginia § 30-9-30 - 30-9-30. Accounting corporations.
Full text of West Virginia West Virginia Code § 30-9-30 — 30-9-30. Accounting corporations., with citation guidance and answers to common questions.
§ 30-9-30. 30-9-30. Accounting corporations.
(a) All accounting corporations created prior to July 1, 2001, are hereby continued.
(b) On or after July 1, 2001, one or more certified public accountants or public accountants may organize and become a shareholder or shareholders of an accounting corporation domiciled within this state under the terms and conditions and subject to the limitations and restrictions specified by rule.
(c) When the Secretary of State receives a certification of authorization to act as an accounting corporation, he or she shall attach the authorization to the corporation application and, upon compliance with the applicable provisions of §31-1-1 et seq . of this code, the Secretary of State shall issue to the incorporators a certificate of incorporation for the accounting corporation.
(d) The corporate name shall contain the words "accounting corporation" or the abbreviation "A.C.". The use of the word "company", "corporation", or "incorporated" or any other words or abbreviations in the name of a corporation organized under this article which indicates that such corporation is a corporation, other than the words "accounting corporation" or the abbreviation "A.C.", is specifically prohibited.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 30-9-30
What does West Virginia Code § 30-9-30 cover?
Section 30-9-30 ("30-9-30. Accounting corporations.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 30-9-30?
A common citation format is "West Virginia Code § 30-9-30" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 30-9-30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.