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HB 4932

Providing for the use of “A.C.” as a name ending for an accounting corporation.

2026 Regular Session Introduced by Jim Butler and 8 co-sponsors

West Virginia bill authorizes accounting corporations to use "A.C." as a legal name suffix, standardizing professional designation options for CPA firms.

To House Government Organization
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Bill Summary · HB 4932

Legislative bill overview

HB 4932 would allow accounting corporations in West Virginia to use "A.C." (Accounting Corporation) as a name designation suffix, similar to how other business entities use suffixes like "LLC" or "PC" (Professional Corporation). This is a technical regulatory change to West Virginia's corporate naming statutes.

Why is this important

This clarification ensures accounting firms can adopt standardized naming conventions recognized in other states and provides consistency with existing professional corporation designations. It removes potential ambiguity about what name endings are legally permissible for accounting businesses incorporating in West Virginia.

Potential points of contention

  • Scope of change: The bill appears narrowly focused on nomenclature; some may question why legislative action is needed for what could be a regulatory filing clarification
  • Competitive considerations: May affect how accounting firms brand themselves and market their corporate structure to clients
  • Implementation details: Unclear whether existing corporations using other designations would need to re-register or if this applies only to newly formed entities

Compiled from official sources — confirm details with the bill’s official record.

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