Washington CPA Exam Requirements

Washington CPA Exam Requirements

1. Education Requirements To Sit For The Exam:

  • Bachelor degree or above
  • 150 semester units from an accredited university or educational institution
  • Accounting courses: 24 semester units, of which 15 should be in “upper division” (i.e. 3rd and 4th year classes):
    • Introductory/Elementary Accounting
    • Intermediate Accounting
    • Advanced Accounting
    • Cost/Managerial Accounting
    • Audit
    • U.S. Federal Taxation/ Accounting law (this does not include business law)
    • Accounting Information System
  • Business courses: 24 semester hours, which can include the following:
    • Macro- and Micro-economics
    • Budgeting
    • Investments
    • Business law
    • Statistic (no more than 6 undergraduate semester hours)
    • Money & Banking
    • Finance course
    • Management and administration,
    • Accounting courses in excess of the required 24 semester hours

Special note: May sit 180 days prior to meeting educational requirements.

2. Additional Requirements To Get CPA License:


  • Same as the exam requirement

Work Experience:

  • 1 year of public accounting work experience
  • At least 2,ooo hours of work experience
  • Role can be in accounting, attest, management advisory, financial advisory, tax, tax advisory or consulting
  • The experience has to verified by:
    • A CPA in Washington; or
    • A CPA qualified for practicing privileges for a min of 5 years prior to the verification
    • Note that the verifier does not need to be your supervisor
  • Part-time and even volunteer work can be counted
  • Additional CPE courses are required if the license application has passed the CPA exam for more than 4 years.

Ethics Qualification:

  • Passing of the CPA Ethics Exam administered by the AICPA

3. Residency & Age Requirements:

  • US citizenship not required
  • Washington residency not required
  • Minimum age: none

4. Fees

  • First-timers: $724 (CPA exam fees) + $155 (initial application fee)
  • Repeaters: exam fees + $72-131 repeat application fees

5. Continuing Education Requirement:

CPE is required for license holders. Please click here for Washington CPA CPE requirements.

6. Other Useful Information:

7. Contact:

Washington State Board of Accountancy
PO Box 9131
Olympia, WA 98507-9131