Who Must File A FINANCIAL DISCLOSURE STATEMENT (2026)
Persons who hold or will hold the following positions as of February 1, 2026, must file an FDS with the Ethics Commission between January 1 - February 2, 2026:
- All elected state and county officials, members of county boards of education, and all county school board superintendents;
- Candidates for all state and county offices within 10 days of filing a certificate of announcement, unless the candidate has filed a Disclosure for the previous calendar year;
- Members of state boards, commissions, and agencies who are appointed by the Governor;
- State Executive Branch cabinet secretaries, commissioners, deputy commissioners, assistant commissioners, directors, deputy directors, assistant directors, department heads, deputy department heads, and assistant department heads, and
- Elected officials and candidates in Charleston, Fairmont, and Morgantown municipal elections.
If you will no longer hold one of these positions as of February 1, 2026, you do not need to file a Financial Disclosure Statement with the West Virginia Ethics Commission. Please email rachel.y.carpenter@wv.gov so that your name is removed from the FDS database.
Candidates should note that the Financial Disclosure Statement required to be filed with the Ethics Commission is different from a form required by the Secretary of State’s Office. That form is a “State of West Virginia Campaign Financial Statement” and should be filed with the Secretary of State’s Elections Division at the Capitol Complex, Building 1, Suite 157-K, 1900 Kanawha Boulevard, East, Charleston, WV 25305.
How To file Your FDS ONLINE
All filers are encouraged to file online.
If you have previously filed online, SELECT THIS OPTION.
- You may file online again this year using your username and password.
- If you have forgotten your username or are unable to reset your password, call Tyler Technologies at (304) 414-0265 for assistance. Please do not call the Ethics Commission for your username or password. The Commission does not have access to this information.
- If your password has expired, you will be prompted to create a new one.
- If you have forgotten your password, you may use the “forgot password” feature to receive a temporary password via email.
- Several questions on the online form require you to select the “add” button to proceed to the next page.
If you have not previously filed online, SELECT THIS OPTION.
- You will create your own username and password, answer security questions, and will receive instructions on how to proceed.
- Several questions on the online form require you to select the "add" button to proceed to the next page.
To file by paper (FiLERS ARE ENCOURGAED TO FILE ONLINE)
- A blank, fillable Financial Disclosure form (Please sign and date this form.)
- If you are filing online during 2026, you do not also have to submit a paper copy.
- Filers should type directly onto the blank form; print the completed paper form; sign, and email a scanned version to rachel.y.carpenter@wv.gov. The filer must sign and date the Statement.
- FDSs also may be hand-delivered or sent through the U.S. Mail.
- Fax copies are not accepted.
- ALL questions on the FDS paper copy must be answered or the incomplete FDS will be returned to the filer.
Failure to file
The Ethics Act provides that any person who willfully and knowingly files a false financial statement or knowingly and willfully conceals a material fact in filing the statement is guilty of a misdemeanor and, upon conviction, shall be fined not more than $1,000, or confined in jail not more than one year, or both. Additionally, any person who knowingly fails or refuses to file a financial statement is guilty of a misdemeanor and, upon conviction, shall be fined not less than $100 nor more than $1,000. See W. Va. Code § 6B-2-10(b) and (c).
In addition, the Ethics Act provides that no candidate for public office may maintain his or her place on a ballot and no public official may take the oath of office or enter or continue upon his or her duties or receive compensation from public funds unless he or she has filed a financial disclosure statement with the state Ethics Commission. See W. Va. Code § 6B-2-6(c).
Searching for AN FDS
- Members of the West Virginia Legislature;
- Elected members of the executive department (Governor, Treasurer, Auditor, Secretary of State, Commissioner of Agriculture, Attorney General);
- Members of the Supreme Court of Appeals, and
- Candidates for these positions.