Washington CPA Requirements: Education, Exam & License Guide

To become a CPA in Washington, you’ll need to meet the following requirements:

Education: A bachelor’s or master’s degree with an accounting concentration – Washington introduced three licensure pathways from 20 November 2025
Exam: Pass all four sections of the Uniform CPA Exam, within a rolling 36-month window
Experience: 1 or 2 years of qualifying work experience, depending on your pathway
Ethics: Pass the AICPA Professional Ethics exam (90% minimum, 8 hours, “For Licensure” course specifically) before applying for your license
International candidates: No citizenship, residency, or Social Security Number required
Licensure & CPE: Apply to the Washington State Board of Accountancy for your license, then maintain it with 120 hours of CPE every 3 years including an annual Board-approved ethics course

Washington introduced three CPA licensure pathways on 20 November 2025, making it possible to qualify for a license with just a bachelor’s degree and 2 years of experience.

Washington also uses a 36-month credit window rather than the 30-month standard used by
most states.

The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.

Washington CPA requirements: Quick summary

CPA Requirement	Washington
Hours to sit for exam	120 semester hours (all three options)
Hours to license	Option A: bachelor’s only; Option B: master’s; Option C: bachelor’s + 30 extra hours
CPA exam	Pass all 4 sections (AUD, FAR, REG + 1 discipline)
Work experience	2 years (Option A) or 1 year (Options B and C)
Ethics requirement	AICPA Ethics Exam, 8 hours minimum, 90% score
Credit window	36 months, rolling (longer than the 30-month standard)
CPE	120 hours per 3 years
Tier system	One-tier
International candidates	No citizenship, residency, or SSN required

Washington’s 36-month credit window is longer than the 30-month standard used by most states – giving candidates more time to pass all four sections.

The Washington State Board states explicitly that it will not grant exceptions to this requirement under any circumstances, so tracking your window carefully still matters.

What are the CPA education requirements in Washington?

Washington uses the same education requirements to both sit for the exam and apply for licensure – there’s no separate “to sit” threshold. All three options share the same accounting concentration
definition.

Accounting concentration (required under all three options):

Requirement	Detail
Accounting subjects	24 semester hours (36 quarter hours)
Business administration subjects	24 semester hours (36 quarter hours) at undergraduate or graduate level
Flexibility	Excess accounting hours can count toward the business administration requirement

Three options to licensure (effective 20 November 2025):

Detail	Option A	Option B	Option C*
Degree	Bachelor’s	Master’s (or higher)	Bachelor’s
Additional credit hours	None beyond bachelor’s	None beyond master’s	30 semester hours (45 quarter hours) beyond bachelor’s
Accounting concentration	Required	Required	Required
Work experience	2 years (4,000 hours)	1 year (2,000 hours)	1 year (2,000 hours)

*Option C expires 31 December 2035 and will not be available after that date.

If you sat for the CPA exam under Option A and later want to apply for licensure under Option B or C, you must first complete the additional education required and submit your official transcripts to NASBA’s CPA Examination Services for evaluation.

The Board will not approve your license application until CPAES confirms your education evaluation is complete.

If your education was completed outside the US, your credentials must be evaluated by NASBA International Evaluation Services (NIES) – Washington does not accept evaluations from other services. Transcripts from a campus outside the US for a US school must be issued by the registrar at the US campus.

What are the CPA exam requirements in Washington?

Detail	Washington
Education evaluation fee (one-time)	$96
Registration fee per section	$103
Exam section fee	$268.59
Total exam fees, 4 sections	$1,582.36 ($268.59 x4 + $96 eval + $103 x4)
NTS validity	6 months
Credit window	36 months, rolling from first passing score
Citizenship required	No
Residency required	No
Social Security Number required	No
Minimum age	None

To apply, sign up for an Okta account through NASBA’s CPA Portal and submit your education evaluation application ($96) with official transcripts sent directly from your institution.

Once eligible, apply for each exam section separately, paying the $103 registration fee per section. You may only submit one exam section application at a time, and should only apply when you’re ready to sit within the next six months – NTS fees are non-refundable.

Once you pass your first section, your 36-month rolling window begins from that section’s score release date. The Board will not grant exceptions to this requirement for any reason.

For a full breakdown of total CPA exam costs including study materials, ethics exam, and license fees, see our CPA exam cost guide.

What are the CPA experience requirements in Washington?

Detail	Washington
Option A experience	2 years (minimum 24 months and 4,000 hours)
Option B and C experience	1 year (minimum 12 months and 2,000 hours)
Verifying CPA requirement	Must hold an active Washington CPA license for a minimum of 5 years
Signature requirement	Handwritten signatures required on Experience Affidavit – typed or electronic signatures not accepted
Acceptable settings	Public accounting, industry, government, or academia

Your experience must demonstrate competency across a specific set of skills: assessing achievement of an entity’s objectives, developing documentation and data to support analysis, understanding transaction streams and information systems, assessing risk and designing appropriate procedures, decision-making and critical thinking, and communicating findings effectively. These are the Board’s defined competency requirements, not a general description of accounting work.

The 5-year verifying CPA requirement is stricter than most states, which typically only require the verifying CPA to hold an active license without specifying minimum tenure. If you’re listing more than two employers, submit a separate Experience Affidavit 1B form alongside your main affidavit.

Licence fees

Fee	Amount
Certification and initial CPA licence	$330.00
Annual renewal of CPA license	$230.00

What are the CPA ethics requirements in Washington?

Washington requires completion of a specific AICPA ethics course before you can apply for your license:

Detail	Washington
Course required	AICPA Professional Ethics: AICPA’s Comprehensive Course (For Licensure)
Minimum course length	8 hours
Minimum passing score	90%
Cost	$250 (AICPA members) / $320 (non-members)
Submission	Certificate with score of 90%+ must be uploaded directly to your license application

This must be the specific “For Licensure” version of the AICPA course – general professional ethics courses or shorter versions don’t qualify. The Board maintains a list of qualified AICPA Ethics exam sponsors on its website if you want to confirm a provider before purchasing.

What are the CPA requirements for international candidates in Washington?

Detail	Washington
Citizenship required	No
Residency required	No
Social Security Number required	No
Foreign education evaluation	NIES only – no other evaluation services accepted

Washington is one of the more accessible states for international candidates – no citizenship, residency, or Social Security Number is required at any stage. If your education was earned outside the US, your credentials must be evaluated by NASBA International Evaluation Services (NIES) specifically.

Washington doesn’t accept evaluations from WES, ECE, or any other service. If you attended a non-accredited US college or university, the same NIES evaluation requirement applies.

What are the CPE requirements for CPAs in Washington?

Detail	Washington
Total CPE	120 hours per 3-year cycle
Annual minimum	20 hours per calendar year
Washington Board-approved ethics course	Required once per renewal period (4 hours)
CPE completion deadline	31 December of the year prior to license expiration
Renewal window	1 January to 30 April every 3 years
License renewal fee	$230
Late renewal fee	+$100 (if renewing 1 May to 30 June)
License lapse date	1 July if not renewed
Records retention	3 years after end of reporting period

All Washington CPA licenses expire in the same triennial renewal window (January to April), regardless of when your individual license was issued. You must complete all CPE by 31 December of the year before your renewal window opens – not during the renewal window itself. The Board uses an online CPE Tracker tool to log completed hours throughout your cycle rather than all at once at renewal.

The Washington Board-approved ethics and regulations course is a required component each renewal period – national ethics courses not specifically approved by the Washington Board won’t satisfy this requirement.

Licenses are not issued between 1 November and 31 December. If you complete all your licensure requirements in late autumn, the Board recommends holding your application until January to avoid processing delays and to ensure you’re in CPE compliance for your first renewal period, which requires at least 20 hours in each calendar year.

FAQs

Can you become a CPA without a degree in Washington?

No – Washington requires at least a bachelor’s degree with an accounting concentration under all three options. There is no work-experience-only route to CPA licensure.

Under Option A (effective 20 November 2025), candidates with just a bachelor’s degree can now license without additional coursework, in exchange for 2 years of experience instead of 1 – but a degree remains essential either way.

How long does it take to become a CPA in Washington?

Most candidates take 5-7 years total: around 4 years for a bachelor’s degree, 6-18 months to pass all four exam sections and the AICPA ethics exam, and 1-2 years of work experience depending on your option.

Washington’s 36-month credit window gives you more time to complete all four exam sections than the 30-month standard in most states.

Does Washington have CPA reciprocity?

Yes – Washington offers interstate reciprocal licensure for CPAs already licensed in another substantially equivalent state. Reciprocal applicants still need to meet Washington’s ethics exam requirement and have their experience verified.

Washington also recognizes automatic mobility, allowing out-of-state CPAs to practice in Washington without a new license as long as their home state is substantially equivalent and Washington isn’t their principal place of business.

What does the average CPA make in Washington?

CPA salaries in Washington are among the highest in the country, particularly in the Seattle metro area, reflecting the state’s concentration of major technology companies, financial services firms, and global enterprises. For a full breakdown by experience level and specialization, see our CPA salary guide.

Do I need to be a US citizen to become a CPA in Washington?

No – Washington doesn’t require US citizenship, state residency, or a Social Security Number at any stage of the process, making it one of the most accessible states for international candidates. Foreign education must be evaluated by NIES specifically before applying.

Can a Washington CPA practice in other states?

Generally yes – Washington is one of 55 jurisdictions recognized as substantially equivalent under the Uniform Accountancy Act, so a CPA licensed in good standing in Washington can typically practice in other states without a new license, as long as Washington remains your principal place of business.

Always verify specific rules with NASBA’s CPA Mobility Tool before practicing in a new state.

For the most current information, visit the Washington State Board of Accountancy.

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