Does a West Virginia Nonprofit Need an Audit?
West Virginia requires a charitable organization registering to solicit to attach an audit by an independent certified public accountant if it has raised $500,000 or more, not counting grants from governmental agencies or private foundations, and a CPA statement of financial review from $200,000.
Data as of Sep 21, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a West Virginia nonprofit need an audit?
West Virginia requires a charitable organization registering to solicit to attach an audit by an independent certified public accountant if it has raised $500,000 or more, not counting grants from governmental agencies or private foundations, and a CPA statement of financial review from $200,000.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law | $500,000 or more raised, not including grants from governmental agencies or private foundations | Attach an audit by an independent certified public accountant if your organization has raised $500,000 or more (not including grants from governmental agencies or private foundations). | $500,000 | West Virginia Secretary of State, Charities Registration Steps | Last verified: 2026-09-21 |
| State law | more than $200,000 but less than $500,000 raised | Attach a statement of financial review conducted by an independent certified public accountant if your organization has raised more than $200,000 but less than $500,000. | $200,000 | West Virginia Secretary of State, Charities Registration Steps | Last verified: 2026-09-21 |
Common questions
Does a West Virginia nonprofit need an audit?
West Virginia requires a charitable organization registering to solicit to attach an audit by an independent certified public accountant if it has raised $500,000 or more, not counting grants from governmental agencies or private foundations, and a CPA statement of financial review from $200,000.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.