Using “A.C.” as name ending for accounting corporation
Summary
SB 916 amends West Virginia law governing accounting corporations to clarify the naming rules for these entities. The bill specifically allows an accounting corporation’s corporate name to include the abbreviation “A.C.” as a permitted ending, alongside the existing requirement that the name contain the words “accounting corporation.” It also continues to prohibit the use of other corporate-indicating words or abbreviations such as “company,” “corporation,” or “incorporated,” except as expressly allowed by the statute.
The measure is a narrow technical change to §30-9-30 of the West Virginia Code and does not alter the underlying licensing, ownership, or formation framework for accounting corporations. It keeps the Secretary of State’s role in issuing certificates of incorporation after receiving the required authorization and compliance materials, while updating the statutory language to reflect the acceptable use of “A.C.” in corporate names. The bill takes effect July 1, 2026.
Impact
The bill directly amends §30-9-30 of the West Virginia Code, which governs accounting corporations, by updating the permitted corporate name format. Its practical effect is to give accounting firms organized as accounting corporations another legally recognized naming option, which may affect filings with the Secretary of State and the branding of professional accounting entities. The bill does not change who may form an accounting corporation or the professional restrictions that apply to such entities.
Sentiment
The bill appears to have been noncontroversial and received unanimous support in both chambers. It passed the Senate 26-0 and the House 93-0, with separate votes to approve the bill and to set the effective date of July 1, 2026. The lack of recorded committee discussion or opposition suggests broad agreement that the change was a modest administrative clarification rather than a substantive policy shift.
Contention
There is little to no evidence of contention around SB 916. The only substantive issue reflected in the bill text is whether accounting corporations should be allowed to use “A.C.” as a name ending, and the Legislature resolved that question unanimously. Because the bill is limited to naming conventions for accounting corporations, it does not appear to have raised disputes among accountants, the Secretary of State, or other regulated parties.