To become a CPA in Washington DC, you’ll need to meet the following requirements:
- Education: 120 semester hours to sit; 150 semester hours plus a bachelor’s degree and an accounting concentration for licensure (for candidates who graduated on or after 1 January 2000)
- Exam: Apply through NASBA’s CPA Examination Services; pass all four sections within a 30-month rolling window from the date each section is taken
- Ethics: No ethics exam required for initial licensure; 4 hours of ethics CPE are required per biennial renewal period only
- Experience: 1 year (2,000 hours) within a 1-3 year period; all four practice settings accepted; must fall within the 10 years immediately preceding the licence application
- SSN and residency: Neither required at any stage – DC explicitly confirms no Social Security Number or residency requirement for the exam or for licensure
- Licensure and CPE: A two-step post-exam process – NASBA licence evaluation first, then DC Board application; licences renew biennially by 31 December of even years; 80 CPE hours per biennial period
Washington DC has not yet enacted an alternative pathway to licensure. Bill 26-0494 has been introduced in the DC Council to create an alternative pathway and individual mobility but has not been enacted.
Until it passes, 150 semester hours and substantial equivalency mobility remain in effect for candidates graduating on or after 1 January 2000.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions.
Washington DC CPA requirements: quick summary
| CPA requirement | Washington DC |
|---|---|
| Education to sit | 120 semester hours + bachelor’s degree |
| Education for licence | 150 semester hours (degrees from 1 Jan 2000 onward) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | Not required |
| Work experience | 1 year / 2,000 hours; within 10 years of application |
| Credit window | 30 months from exam date |
| CPE | 80 hours per biennial period |
| Residency | Not required |
| SSN | Not required |
| Licence renewal | Biennial, 31 December of even years |
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Washington DC?
To sit: A bachelor’s degree plus 120 semester hours, including 27 hours of accounting-related subjects:
| Required subject | Credit hours |
|---|---|
| Financial Accounting | 3 |
| Auditing | 3 |
| Cost or Managerial Accounting | 3 |
| US Federal Income Tax | 3 |
| Commercial or Business Law | 3 |
| Required minimum total | 15 |
The 15 required hours sit within a 24+3 structure: 24 total accounting hours (of which the four accounting subjects above are the mandatory core) plus 3 hours in commercial or business law. All 27 hours must be met at the time of application – DC does not offer an early-sitting window.
Course notes:
- US Federal Income Tax: must cover US federal tax; courses focused on another country’s tax system count as accounting electives only
- Auditing: must cover internal or external auditing; other auditing-related subjects are not acceptable
- Commercial and Business Law: must cover US commercial and business law; foreign law courses are not accepted
- CPA review course credit: not acceptable
- Credit by examination: not acceptable toward accounting or business law requirements
- Junior college credits: acceptable
- Transfer credits (including from international schools): acceptable
Requirements for licensure
DC’s education requirement for licensure depends on the date the applicant earned their baccalaureate degree:
| DC licensure | Degree earned before 1 Jan 2000 | Degree earned on/after 1 Jan 2000 |
|---|---|---|
| Total semester hours | 120 | 150 |
| Degree | Bachelor’s, regionally accredited | Bachelor’s, regionally accredited |
| Accounting subjects | 24 hours (same four required subjects) | 24 hours (same four required subjects) |
| Business law | 3 hours | 3 hours |
Nearly all current candidates will fall into the 150-hour category. The 120-hour licensure route applies only to candidates who completed their baccalaureate before the year 2000.
Foreign-educated candidates must have credentials evaluated by NIES. Coursework completed as part of a Chartered Accountant or similar professional programme is not accepted as academic coursework toward DC’s education requirements.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Washington DC?
Washington DC is a CPAES state. All exam applications are submitted through the NASBA CPA Portal.
DC requires a DC Photo Form (2×2 passport-style photo) and a copy of a government-issued ID with every exam application. This is uncommon – most states do not require a photo at the exam application stage.
| Detail | Washington DC |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee (per section) | $96.00 |
| Exam section fee | $268.59 |
| Total, 4 sections | $1,554.36 ($96 + ($96 + $268.59) × 4) |
| NTS validity | 6 months |
| Credit window | 30 months from exam date |
| Residency required | No |
| SSN required | No |
| Foreign evaluation | NIES only |
| Photo Form required | Yes (2×2 passport-style) |
The 30-month credit window
You may take sections individually and in any order, and are required to pass all four sections within a rolling 30-month period beginning on the date the first section was passed. Credit expires section by section; passing one section does not reset the clock for others.
For a full breakdown of exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Washington DC?
| Detail | Washington DC |
|---|---|
| Duration | 1 year minimum |
| Hours | 2,000 hours |
| Time span | Not less than 1 year, not more than 3 years |
| Experience window | Within 10 years immediately preceding the application date |
| Settings | Public accounting, industry, government, or academia |
| Content | Accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills |
| Employment | Full or part-time |
| Supervisor | US CPA permit or licence holder |
| Verification | Experience Verification Form (submitted to DC Board) |
The 10-year experience window is one of the more generous in the country. Experience earned in any setting counts – industry, government, and academia are as acceptable as public practice. The Board considers the complexity and diversity of the work in assessing whether experience qualifies.
Two-step licensing process and fees
After passing all four exam sections, DC candidates must complete two separate licensing steps, each with a separate fee:
Step 1 – NASBA Licence Evaluation:
- Apply at mycpalicense.org
- Submit transcripts directly from institutions to NASBA
- Fee: $175.00 (paid to NASBA)
- Allow up to four weeks for processing
Step 2 – DC Board Licence Application:
- Apply at the DC Online Portal
- DC Board reviews and issues the licence
- No separate application fee
- Licence fee: $175.00 (paid to DC Board)
- Total initial licensing cost: $350.00
| Fee | Amount |
|---|---|
| NASBA licence evaluation | $175.00 |
| DC Board licence | $175.00 |
| Total initial licensing | $350.00 |
| NASBA Grade Transfer | $175.00 |
| DC Board renewal (biennial) | $110.00 |
| DC Board renewal late fee | $50.00 additional |
| Inactive status | $175.00 |
| Reinstatement | $295.00 |
| Firm/company permit | $175.00 |
| Duplicate licence | $30.00 |
Renewal: Licences expire 31 December of even years. The next renewal period runs 1 October 2026 to 31 December 2026. Renewal fee: $110. A $50 late fee applies to renewals submitted after the deadline.
Inactive status: Available at $175. Inactive licence holders must reactivate before providing accounting services.
What are the CPA ethics requirements in Washington DC?
Washington DC does not require an ethics exam for initial CPA licensure. No AICPA ethics examination is required at any point in the application process. This sets DC apart from the large majority of US jurisdictions.
The only ethics requirement is 4 hours of ethics CPE per biennial renewal period, which is a continuing education obligation for existing licence holders rather than a pre-licensure exam. General ethics content qualifies – AICPA ethics, Circular 230, or behavioral ethics courses all meet the requirement. No DC-specific ethics course is mandated.
What are the CPA requirements for international candidates in Washington DC?
| Detail | Washington DC |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | NIES only |
| CA programme coursework | Not accepted |
| IQEX | Accepted |
Washington DC accepts no SSN, no residency, and no citizenship requirement at any stage of the exam or licensing process. Foreign-educated candidates must use NIES for credential evaluation – no other service is recognised. Chartered Accountant programme coursework is not accepted as academic coursework toward DC’s education requirements.
IQEX is accepted for licensing. International applicants who are members in good standing of a professional accounting body with a current NASBA/AICPA Mutual Recognition Agreement and who have passed IQEX may apply for a DC licence through the NASBA Licensing Service.
Mobility: DC currently operates on substantial equivalency. Bill 26-0494 has been introduced in the DC Council to establish an alternative pathway and individual mobility but has not been enacted. Use the NASBA Mobility Tool to verify substantial equivalency.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Washington DC?
| CPE requirement | Detail |
|---|---|
| Hours per biennial | 80 hours |
| Ethics (mandatory) | 4 hours |
| Reporting period | 1 January to 31 December biennial (even years) |
| Renewal deadline | 31 December of even years |
| Carryover | Not permitted |
| Committee/firm meeting cap | 25% of required hours maximum |
| Credit conversion | 15 CPE hours per semester hour; 10 per quarter hour |
| New licensees | Exempt from CPE for first renewal if licence issued less than 2 years prior |
| Reinstatement CPE | 40 hours per year of non-renewal; maximum 120 hours |
| Approved providers | NASBA National Registry sponsors; AICPA; state accounting boards; colleges; universities; Greater Washington Society of CPAs |
No annual minimum applies – all 80 hours may be completed at any point during the biennial period. DC does not require ethics CPE to be DC-specific; any qualifying ethics subject (AICPA ethics, Circular 230, behavioral ethics) satisfies the 4-hour ethics component.
CPE credits earned in excess of the 80-hour requirement cannot be carried forward to the next biennial period.
FAQs
Yes, for virtually all current candidates. The 150-hour requirement applies to anyone who earned their baccalaureate degree on or after 1 January 2000. Candidates who completed their degree before that date can apply for licensure with 120 hours – but this path is now largely of historical interest.
An alternative pathway bill (Bill 26-0494) has been introduced in the DC Council but has not been enacted; 150 hours remains the standard until that legislation passes.
Most candidates take 4-5 years for a bachelor’s degree plus additional coursework to reach 150 hours, then need to pass all four exam sections within DC’s 30-month credit window.
After passing, the NASBA licence evaluation and DC Board application add several weeks. Add 1 year of qualifying experience (which may run concurrently with the exam process), and total time from starting college is typically 6-7 years.
Yes, through substantial equivalency. A CPA holding a valid licence from a substantially equivalent state may practise in DC without obtaining a DC licence, provided they comply with DC law. Reciprocity applicants who want a DC licence apply directly through the DC Online Portal.
Bill 26-0494, which would introduce individual mobility, has been introduced in the DC Council but not yet enacted. Use the NASBA Mobility Tool to confirm substantial equivalency.
Washington DC CPAs operate in one of the most distinctive accounting markets in the country. Federal government and government contracting dominate the demand landscape – audit, compliance, and financial management work tied to federal agencies, defence contractors, and non-profits with government funding generate consistent year-round demand.
The Big Four and national firms maintain significant DC-area presences, as do large law firms and consulting practices. The concentration of international organisations, embassies, and multilateral institutions adds a layer of international accounting work not found in most other US cities. DC’s cost of living is among the highest in the country, which is reflected in compensation.
For detailed salary benchmarks, see our CPA salary guide.
No to both – and no SSN is required either. DC is one of very few US jurisdictions that explicitly requires no Social Security Number, no US citizenship, and no DC residency at any stage of the exam or licensing process. Foreign-educated candidates must use NIES for credential evaluation and may use IQEX if they hold an MRA-eligible international qualification.
The absence of an SSN requirement and the no-ethics-exam rule make DC a notably accessible jurisdiction for international candidates on paper, though the 150-hour education requirement remain in effect.
For current requirements and application forms, visit the DC Board of Accountancy.
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