Washington CPA Requirements
Exam and License Requirements To Become a CPA
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Understanding Washington CPA Requirements
The Washington State Board sets the state's CPA requirements for the exam and licensure process. It includes meeting the education criteria, passing the CPA Exam, obtaining work experience, and passing the ethics exam. Besides, candidates must satisfy the social security number, age, citizenship, and residency requirements. Here's an overview of these prerequisites.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | 150 hours (includes B.A.) |
| Pass the Exam | Score 75 in each section |
| Work Experience | One-year of experience |
| Ethics Exam Requirements | AICPA Ethics Exam |
| International CPA Examination Program | Participant |
Educational Requirements
As per Washington CPA requirements, candidates must meet the following education criteria to sit for the CPA Exam and apply for licensure:
- Candidates must have at least a baccalaureate or higher degree from an accredited college or university or may have an accounting major.
- A minimum of 120 semester hours is required to sit for the CPA Exam, of which 24 semester hours must be in accounting and business-related courses.
- For CPA licensure, candidates must have 150 semester hours of college education.
Work Experience Requirements
CPA candidates must complete one year of work experience as stipulated by the state board to apply for licensure in the state. The experience must consist of at least 2,000 hours of accounting, issuing financial statement reports, management advisory, tax, and consulting skills. Candidates can obtain experience in public accounting, industry, or government through one or more employment opportunities, part-time or full-time, with or without compensation.
Note: Candidates must obtain the verified experience within eight years of applying for the CPA licensure in the state.
Ethical Exam Requirements
All Washington CPA candidates must complete the CPA Ethical exam, which includes a course covering the AICPA Code of Professional Conduct. Successful candidates must score 90 or better on the examination. The course is available on the AICPA's website.
Washington CPA Exam & Licensing - Cost and Fees
The education evaluation application fee for the CPA Exam in Washington is $90, and the fee for each section is $354.80. The fee is non-refundable.
| Washington CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $90 |
| Exam Section Fees | $1,419.20 |
| Total: | $1,509.20 |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
After passing the CPA Exam, gaining experience, and completing the ethics exam, candidates can apply for the initial CPA license via the state board's online application services. The board will determine your eligibility and issue the license accordingly.
License Renewal Requirements
Washington CPA license holders must renew their license every three years between January 1 and April 30. To renew the license, candidates must complete the Continuing Professional Education (CPE) before the renewal and submit an online application. The license renewal fee is $230; applications submitted between May 1 and June 30 will also require a $100 late fee.
Continuing Education Requirements
CPAs must engage in continuing education; hence, Washington CPA requirements mandate license holders to obtain 120 CPE hours every three years to qualify for renewal. The CPE hours must include a Washington State Board Approved Ethics Course and at least 20 CPE hours annually.
Washington CPA Exam: Exam Dates, Score Release, and Scheduling
After fulfilling the Washington CPA Exam requirements, candidates can apply for the CPA Exam. Before applying, candidates must check the target exam, score release, and application process for the Washington CPA Exam. Don't worry! We've got you covered with these details.
Exam Dates and Score Release
The AICPA periodically updates the CPA Exam and score release dates on its website. Candidates must check the same and schedule the exam based on their preference. Please note that continuous testing for the 2024 CPA Exam is discontinued 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 CPA Exam.
Washington candidates must create an Okta Account on the new CPA Portal to apply for the CPA Exam. It is a unified portal to access your application status, eligibility, and NTS and receive your scores. Provide all the relevant information as required and save the credentials.
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 CPA Exam.Before applying for the CPA Exam, you must be deemed eligible to sit for the exam. Hence, you must submit an education evaluation application with a fee of $90. Ensure the information is correctly entered and your university has shared your transcripts with NASBA. If you’ve completed your education outside of the United States, reach out to any of the following education evaluators:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
Schedule your CPA Exam via Prometric with the NTS number and CES ID provided based on your preferred date and location. Also, ensure you select the Prometric testing center nearest to you and carry a physical copy of the NTS to the testing center on the exam day.
Washington candidates must create an Okta Account on the new CPA Portal to apply for the CPA Exam. It is a unified portal to access your application status, eligibility, and NTS and receive your scores. Provide all the relevant information as required and save the credentials.
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 CPA Exam.Before applying for the CPA Exam, you must be deemed eligible to sit for the exam. Hence, you must submit an education evaluation application with a fee of $90. Ensure the information is correctly entered and your university has shared your transcripts with NASBA. If you’ve completed your education outside of the United States, reach out to any of the following education evaluators:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
