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 |
Who enforces this in West Virginia?
The first rule in the table comes from West Virginia Secretary of State, Charities Registration Steps. Check that source for the West Virginia office and the filing instructions that apply to your organization.
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.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
West Virginia nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the West Virginia nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
- West Virginia nonprofit single audit statistics by year
- CPA firms that audit West Virginia nonprofits
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.