[2023] Washington CPA Exam and License Requirements [IMPORTANT!]

The requirements to become a CPA in Washington can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in WA then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!

7 Simple Steps to Becoming a CPA in Washington

Meet the Eligibility Requirements for the CPA Exam

Here are the basic age and citizenship requirements to sit for the CPA exam in Washington.

  • Minimum age requirement?: No
  • US citizenship required?: No
  • Washington residency required?: No
  • Minimum level of education required: See next section
  • Valid Social Security Number (SSN)* required?: Yes

*An Individual Taxpayer Identification Number (ITIN) may also be provided

Fulfill the WA CPA Education Requirements

Washington’s requirements to sit for the CPA Exam and get your license are the same.  Here’s a breakdown of exactly what’s needed to become a CPA in Washington:

  • Have at least 150 semester (or 225 quarter) hours AND a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent

  • At least 24 semester (36 quarter) hours in accounting subjects

    • At least 15 semester hours must be at the upper level or graduate level

  • At least 24 semester (36 quarter) hours in business administration courses

    • Courses may be at the undergraduate or graduate level

Apply to Sit for the CPA Exam and Pay the Exam Fees

Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.

The cost to apply and register for all four parts of the CPA Exam in Washington are as follows:


[table id=35 responsive=scroll /]

*Washington‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a scaled re-examination fee ($75, $90, $105 or $120 for 1, 2, 3, 0r 4 sections, respectively) plus the associated exam section fees above will apply.

Study for, and PASS the CPA Exam!

Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.

Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?

By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.

The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.

As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!

You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.

If you still can’t decide which course is best, send me an email and I’ll personally help you!

WA CPA Work Experience Requirements

In addition to the education requirements discussed above, the Board of Accountancy Washington State requires that you have a certain amount of work experience before you can obtain your CPA license. The requirements are fairly straightforward:

  • You must have a minimum of 12 months and at least 2,600 hours of qualifying accounting experience verified by a licensed CPA.
  • Experience can be earned on a full- or part-time basis and can come from more than one employer.
  • Can be obtained from working in public accounting, industry, government or academia.
  • Experience must be within 8 years preceding your application.

According to the Washington Board, qualifying accounting experience is any work that includes “the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory or consulting skills.”

The work should also “Provide the opportunity for the applicant to utilize the skills generally used in business and accounting and auditing including, but not limited to, accounting for transactions, budgeting, data analysis, internal auditing, preparation of reports to taxing authorities, controllership functions, financial analysis, performance auditing and similar skills.”

Finally, the work should be “verified by a licensed CPA who holds a valid license to practice public accounting in a US jurisdiction for a minimum of five years prior to the date of verifying the experience. The verifying CPA does not need to be a supervisor or coworker of the applicant and the five years do not need to be consecutive.”

Pass the AICPA Ethics and Washington Ethics and Regulations Exams

The Washington Board requires you to complete both an AICPA ethics course AND a Washington state ethics course prior to obtaining your CPA license. Thankfully these exams aren’t that difficult and if you’ve passed the CPA Exam then you should have no problem passing these 🙂 .  Let’s take a look at each one in more detail:

AICPA Ethics Exam

The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.

You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.

The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.

Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the Washington State Board as part of your license application.

Washington State Ethics and Regulations for CPA Applicants Course

This course is also open-book and can be completed completely online. While the number of questions varies from time to time, you have a maximum of 8 hours to complete the exam and you’ll also need to score a 90% or higher to pass. To prepare for the exam, I highly recommend using the study guide prepared by the Washington Board. It’s comprehensive, the content comes straight from the folks who created the exam, and it’s completely free: Washington State Ethics & Regulations for CPA Applicants study guide.

For more info on how to register and sign up for the exam, the Washington Board has also created a dedicated instructions page to get you started: Washington State Ethics & Regulations for CPA Applicants Course Instructions.

Get Your CPA License!

Almost there! After passing the CPA exam, meeting all of the education and work experience requirements, and passing the ethics exams, you’ll finally be able to apply for your CPA license!

Washington’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:

  • Your CPA license application
  • Experience Affidavit, along with a resume or summary of duties performed to verify your experience
  • AICPA Ethics Exam Certificate
  • Washington State Ethics & Regulations Exam Certificate
  • Verify that you reviewed your CPE reporting requirements for your first renewal period
  • Application fee (varies)

Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.

Additional Resources and Information

More info on the Education Requirements

Education Evaluation Worksheet

More info on the Experience Requirements

Application Portal

Contact Information

Board of Accountancy Washington State

Office Address

711 Capitol Way S, Suite 400

Olympia, WA 98501

Mailing Address

P.O. Box 9131

Olympia, WA, 98507-9131

Email: customerservice@acb.wa.gov

Phone: (360) 753-2586

Fax: (360) 664-9190

Additional Organizations

NASBA

Washington Society of CPAs

Was this post helpful? If so, please share it with anyone else who you think it might help! If you have any questions, please leave a comment below and I’ll help you figure things out.

To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

Leave a Comment