Do you want to become a Certified Public Accountant (CPA) in Washington? Here's a step-by-step guide outlining the Washington CPA requirements for the exam, licensure, and overall application process to help you get started.
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. Additionally, candidates must satisfy the requirements for a Social Security Number, age, citizenship, and residency. Here’s an overview of these prerequisites.
| Social Security Requirements | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirement for Licensure | *Varies depending on pathway; see below |
| Pass the Exam | Score 75 in each section |
| Work Experience | *1-2 years of experience, depending on education |
| Ethics Exam Requirements | American Institute of Certified Public Accountants (AICPA®) Ethics Exam |
| International CPA Examination Program | Yes, is a participant |
*Legislative Update: WSR 25-21-108 (Effective Nov. 20, 2025)
Effective Nov. 20, 2025, Washington began offering an alternative pathway to licensure.
Educational Requirements
As per Washington CPA requirements, candidates must meet 1 of the following education criteria to sit for the CPA Exam and apply for licensure:
- Option A: Complete a bachelor’s degree with a concentration in accounting or equivalent with 24 semester hours in accounting and 24 semester hours in business administration subjects.
- Option B: Complete a post-baccalaureate degree with a concentration in accounting or equivalent with 24 semester hours in accounting and 24 hours in business administration subjects at the undergraduate or graduate level.
- Option C: Current pathway of a bachelor’s degree with an accounting concentration or equivalent plus 30 semester hours of college education, which includes 24 semester hours or the equivalent in accounting subjects and 24 hours in business administration subjects at undergraduate or graduate level. This pathway will expire Dec. 31, 2035.
Work Experience Requirements
CPA candidates must complete the work experience, as stipulated by the state board, to apply for licensure in the state, as outlined in the applicable scenario below. Work experience must be verified by an active CPA licensee who has held their license for at least 5 years.
- 1 year of work experience is required if you’ve earned a master’s degree (minimum 12 months and 2,000 hours)
- 2 years of work experience is required if you’ve earned a bachelor’s degree (minimum 24 months and 4,000 hours)
Candidates can gain experience in public accounting, industry, or government through 1 or more employment opportunities, whether part-time or full-time, with or without compensation.
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 Washington CPA Exam education evaluation application fee is $96, followed by an exam application fee of $103 and a per-section application fee of $262.64.
| Washington CPA Exam Fees | |
|---|---|
| Education Evaluation Application Fee | $96 |
| Exam Application Fee | $103 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,249.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (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 3 years between Jan. 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 3 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 verify this information and schedule the exam according to their preference. Note that continuous testing for the CPA Exam is held for core sections, whereas discipline sections are held in specific windows.
Scheduling the CPA Examination
Each state has a slightly different application process. Here’s a quick guide to applying for and scheduling the Washington CPA Exam.
Washington candidates must create an Okta Account on the CPA portal to apply for the CPA Exam. It is a unified portal to access your application status, eligibility, and Notice to Schedule (NTS), and to receive your scores. Provide all the required information and save.
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. Therefore, you must submit an education evaluation application, accompanied by a fee of $96. Ensure the information is entered correctly, and that 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).
If eligible, you will receive an Authorization to Test (ATT), which confirms that you have met the requirements to sit for the exam as a Washington CPA candidate. Now, you can apply for the CPA Exam by paying the exam application fee, followed by submitting an exam section application for one section at a time and paying the fee accordingly. A separate NTS is issued for each application, and a Candidate Exam Section ID (CES ID) is assigned for exam scheduling purposes.
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.
Pass the CPA Exam by scoring 75 or more in each section and qualify for the CPA license from the state. You can take the exam sections individually and in any order, but you must pass all 4 sections within a rolling 36-month period.
Read More Related Articles
Want to become a CPA? Check here for the state-specific CPA requirements for exam and licensure.
CPA Exam Scheduling & RegistrationNow sure how to schedule your CPA Exam? Here’s a guide to applying for and scheduling the CPA Exam.
CPA Exam Pass RatesWhat are the CPA Exam passing rates? Get insights into historic CPA Exam pass rates for each section.
How is the CPA Exam Scored?Curious to know how your final CPA Exam score is determined? Learn about the entire CPA Exam grading and scoring process.
