Washington DC CPA Requirements
Exam and License Requirements To Become a CPA
Want to learn all about the CPA Exam?
Are you curious about the process of becoming a CPA in Washington, D.C.? If so, then you're in the right spot. Welcome to your one-stop shop for CPA requirements in Washington, D.C. Read below to learn exam and licensure requirements.
Understanding Washington, D.C., CPA Requirements
Before applying for the CPA Exam, you must satisfy the state exam and licensure requirements. Here's a quick overview of the essential requirements, such as the social security number, citizenship, residency, and other prerequisites.
| Social Security Requirements | Yes |
| Citizenship, Age, and Residency Requirements |
|
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the CPA Exams | You must score 75 in each section to pass the CPA Exam |
| Work Experience | 1-year of full-time work experience |
| Ethics Exam Requirement | None |
| International CPA Examination Program | Participant |
Educational Requirements
Candidates must obtain a baccalaureate degree of at least 120 semester hours from an accredited U.S. educational institution to sit for the CPA Exam.
Your credit hours must include 24 semester hours in accounting, with
- 3 semester hours each of Financial Accounting, Auditing, Cost of Managerial Accounting, U.S. Federal Income Tax, and Commercial or Business Law.
For licensure, candidates must meet the 150 semester hour requirement.
Work Experience Requirements
- You must have at least 2,000 hours of work experience (one year) in no more than three years.
- Your experience should be in government, business, academia, or public service.
- Providing accounting, attestation, compilation, management advisory, financial advisory, and tax business services or advice is also acceptable.
Washington, D.C., CPA Exam & Licensing - Cost and Fees
While submitting a first-time application, candidates must pay an education evaluation application fee of $90. It is non-refundable, and candidates will then pay exam section fees ($344.80 per section) to NASBA based on the number of sections applied.
| Washington, D.C., CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application Fee | $90 | |
| Exam Section Fees | $1,379.20 | |
| Total: | $1,469.20 | |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
The state board determines fees associated with applications, services, and annual license renewals. Use the structure provided for the basic costs and expenses of obtaining a CPA license in Washington, DC. Your actual fees may vary depending on the status of your application or the timing of your previous fee submission.
| Washington, D.C., CPA License Fees | |
|---|---|
| License Fees | $175.00 (up to 2 years) |
| Renewal Fees | $175.00 (up to 2 years) |
| Late Renewal Fees | $50.00 |
| Reinstated License Fees | $295.00 (up to 2 years) |
| Inactive Status Fees | $175.00 |
| Duplicate License | $30.00 |
| Verification of Records | $30.00 |
| Permit to Practice | $175.00 (up to 2 years) |
License Renewal Requirements
All Washington, D.C. CPAs must renew their licenses every two years. The renewal cycle repeats from January 1 to December 31 biennially. You can submit your license renewal application on the District of Columbia Board of Accountancy website.
Continuing Education Requirements
Maintaining a CPA license in Washington, D.C., requires 80 hours of Continuing Professional Education (CPE) credits, including 4 hours of Professional Ethics instruction. The licensee is exempt from CPE for their first renewal, provided the license was issued less than two years ago.
A candidate for reinstatement of a license who has not renewed the license for less than five years must provide proof of having completed 40 hours of approved continuing education for each year of non-renewal, up to a maximum of 120 hours, since the previous license issuance.
Washington, D.C., CPA Exam: Exam Dates, Score Release, and Scheduling
After meeting the CPA Exam requirements, you’re ready to apply. However, it’s essential to know the target exam and score release dates and the procedure to schedule the Washington D.C. Here’s an overview of these things to keep in mind.
Exam Dates and Score Release
Candidates can apply for the CPA Exam based on their preferences in the available slots. Ensure you check the target CPA Exam and score release dates before scheduling the exam. Note that the continuous testing is temporarily halted instead of the CPA Exam changes to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Hence, here's a quick guide to applying for and scheduling the Washington, D.C., CPA Exam.
For initial application, candidates must create an Okta Account using the new CPA Portal by NASBA. The portal will be your sole point of contact to check your CPA application, Notice to Schedule, documents, and scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Washington, D.C., CPA Exam.
NASBA will first determine your eligibility to sit for the CPA Exam and will require submission of an education evaluation application with a non-refundable fee of $90. If you’ve completed your education outside of the United States, use any of the following education evaluation services:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).