Washington CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Washington CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A. Degree)
Participates in International Examination Program: Yes
Hours in accounting: 24 semester hours or equivalent quarter hours in accounting subjects of which 15 hours must be at the upper division or graduate level
Exam sitting requirements: Must be within 180 days of completing education requirement
Experience requirements: 1 year general experience gained through the practice of public accounting and/or employment in industry, academia, or government.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Pre-Evaluation Service
Washington offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.
Send any additional required information or documents to:
CPA Examination Services – WA
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Directly from academic institution to CPAES.
Certificate of Enrollment, if applicable. Directly from academic institution to CPAES.
International Evaluation, if applicable. Directly from evaluation agency to CPAES.
International transcripts, if applicable, in your native language and translated to English. Directly from each academic institution to CPAES or as an attachment to your International Evaluation Report.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.
Washington CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $155.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $120.00
3 examination sections $105.00
2 examination sections $90.00
1 examination section $75.00
Washington Society of Certified Public Accountants
Kelly Neilson
Phone Number: 425-644-4800
Fax Number: 425-562-8853
Address: 902 140th Ave NE, Bellevue, WA 98005-3480
Email: kneilson@wscpa.org
Washington State Board of Accountancy
Phone Number: 360-753-2586
Fax Number: 360-664-9190
Address – Overnight – (mail with payment): 1500 Jefferson Street, Olympia, WA 98501
Address – Overnight – (mail with NO payment): 711 Capitol Way S, Suite 400, Olympia, WA 98501
Payment Mailing Address: P.O. Box 9131, Olympia, WA 98507-9131
Email: customerservice@cpaboard.wa.gov
