Washington CPA Requirements
Exam and License Requirements To Become a CPA
Semester Units
Requirements
Exam Program
Semester Units
Requirements
Exam Program
Washington CPA Requirements
The Washington State Board sets the state's CPA requirements for the exam and licensure process. This includes completing the education criteria, passing the CPA Exam, obtaining work experience, and passing the ethics exam. The board coordinates with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) to conduct the CPA Exam and process licenses.
| 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 | Yes |
| International CPA Examination Program | Yes |
As per Washington CPA requirements, candidates must meet the following education criteria to sit for the CPA Exam and apply for licensure:
- 150 semester hours
- A baccalaureate degree or higher from an accredited college or university.
- An accounting major or concentration which equates to 24 semester hours in Accounting subjects with at least 15 semester hours at the upper or graduate level or 24 semester hours in Business administration courses at the undergraduate or graduate level.
Candidates must score at least 75 (out of 100) points on each of the four CPA Exam sections to pass the overall exam and qualify for a CPA license in the state.
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 that the experience must be obtained within eight years of applying for the CPA license in the state and verified by a licensed CPA.
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 can be purchased at AICPA's website.
Washington participates in the International CPA Examination Program administered by NASBA. Therefore, candidates who've completed their education outside of the U.S. can become CPAs in the state by having their credentials evaluated by NASBA International Evaluation Services (NIES). If the credentials match the state's requirements, you can apply to become a CPA in the state.
Washington CPA Exam & Licensing - Cost and Fees
The initial application fee for the CPA Exam in Washington is $170, and the fee for each section is $238.15. The application fee is paid to the state board, and the exam section fee is paid to NASBA. If necessary, the state board requires a re-application fee of $90.
| Washington CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $170.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total | $1,122.60 | |
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.
Washington CPA License Renewal Requirements
Washington CPA license holders must renew 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.
Washington CPA 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 a minimum of 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. The CPA Exam is held year-round and administered by CPA Examination Services (CPAES), a NASBA sub-division. However, candidates are encouraged to check the target exam and score release dates before applying. The AICPA releases the CPA Exam score release dates biennially, with the scores accessible within 48 hours of the target score release date.
Let us go through the CPA application process in Washington.
Submit CPA Exam Application and Fees
Washington CPA candidates can log on to CPA Central, NASBA's examination portal, to apply for the CPA Exam. Here, make sure to enter all the required information. You will need to put in a request to your university/college to send your educational transcripts directly to NASBA.
Obtain Authorization to Test (ATT)
The Washington State Board will determine your eligibility to sit for the CPA Exam. 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.
Receive Your Notice to Schedule (NTS)
Subsequently, you will receive a Notice to Schedule (NTS), available on the NASBA candidate portal, within three to six weeks of applying for the exam. It is an important document to schedule your CPA Exam, and you must carry it to the Prometric testing center on exam day.
Schedule Your Exam With Prometric
Schedule your CPA Exam via Prometric with the NTS number you were provided. Exams can be scheduled to conveniently meet your availability. Also, make sure you are selecting the Prometric testing center that is nearest to you.
Pass the CPA Exam
Pass the CPA Exam by scoring 75 or more in each section, and qualify for the CPA license from the state.