West Virginia Code 30-9-30 – Accounting corporations
(a) All accounting corporations created prior to July 1, 2001, are hereby continued.
Terms Used In West Virginia Code 30-9-30
- Authorization: means an authorization issued pursuant to this article that entitles a permit holder or an individual practitioner to perform attest or compilation services. See West Virginia Code 30-9-2
- Certificate: means a certificate as a certified public accountant issued or renewed by the board pursuant to this article or corresponding provisions of prior law. See West Virginia Code 30-9-2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Rule: means any rule proposed for legislative approval by the board pursuant to this article. See West Virginia Code 30-9-2
- State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See West Virginia Code 30-9-2
(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 chapter thirty-one of this code, the Secretary of State shall issue to the incorporators a certificate of incorporation for the accounting corporation.