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SB 916

Using “A.C.” as name ending for accounting corporation

2026 Regular Session Introduced by Robbie Morris

West Virginia permits accounting corporations to use "A.C." as a legal name ending to standardize professional corporate designations.

Chapter 254, Acts, Regular Session, 2026
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Bill Summary · SB 916

Legislative bill overview

SB 916 permits accounting corporations in West Virginia to use "A.C." as a name ending designation, similar to how professional service corporations use abbreviated suffixes to denote their legal structure. The bill modifies state corporate naming requirements to allow this standardized abbreviation for accounting firms organized as professional corporations.

Why is this important

This change simplifies business naming conventions and brings West Virginia into alignment with other states that permit "A.C." designations for accounting corporations. It reduces regulatory friction for accounting firms during incorporation and makes business documentation clearer for clients and regulators who recognize this standard designation nationally.

Potential points of contention

  • Minimal practical impact: The change is largely technical and unlikely to affect most citizens directly, raising questions about legislative priorities
  • Clarity vs. existing practice: Some accounting firms may already operate effectively under current naming rules, making this a solution seeking a problem
  • Interstate consistency: The bill assumes uniformity with other states is beneficial, though some may prefer West Virginia-specific naming conventions to maintain identity

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

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