Washington State CPA Requirements

If you want to become a CPA in Washington, you must meet the state’s education, experience, and exam requirements. You'll also need to apply for a CPA license from the Washington State Board of Accountancy.

Nearly 36,000 accountants and auditors work in Washington with an average salary of about $97,000, according to the Bureau of Labor Statistics.

Washington's key industries include major players in tech, aerospace, and biotech. These companies have complex public accounting needs, which drives demand for certified public accountants (CPAs) in Washington.

Learn more about Washington state CPA requirements in our guide.

Education Requirements for Becoming a CPA in Washington

In Washington, you'll need 150 credits to become a CPA. The state also requires a bachelor's degree or higher with a major or concentration in accounting. That typically means earning a 120-credit bachelor's degree and additional undergraduate or graduate-level coursework.

You can earn a graduate certificate or master's in accounting to meet the CPA requirement. Or you can consider an accelerated bachelor's-to-master's in accounting. These programs grant a bachelor's and master's degree in less time than earning the degrees separately.

You'll need to meet these educational requirements before submitting your application for a CPA license.

Concentrations, Courses, and Credits

Washington CPAs need an accounting major or concentration to meet the state's education requirement. Here's how candidates can meet the requirement:

You can use online, pass/fail, and internship courses to meet the credit requirements, as long as you complete them at a regionally accredited U.S. institution. Your official transcript must list these courses and credits.

Washington defines an upper-level course as any class that requires completion of a lower-level course as a prerequisite.

The state's requirements mean you don't have to earn a master's in accounting to become a CPA. You can also become a CPA without majoring in accounting if you complete enough qualifying accounting classes. However, earning an accounting degree can help you meet the requirement and prepare for the CPA exam.

You'll verify that you meet the education requirements by submitting official transcripts with your licensure application.

Washington State Experience Requirements

Like many other states, Washington sets an experience requirement for CPAs. You'll need at least 2,000 hours of qualifying experience to earn your license over a minimum of 12 months. Full-time and part-time work can meet this requirement.

Washington defines work experience broadly; It can include practicing public accounting, working in industry or government, or academic employment. You can meet the requirement with more than one employer. Unpaid experience can also count toward the requirement.

Qualifying work environments should give you the opportunity to demonstrate skills in:

• Tax accounting
• Internal auditing
• Budgeting
• Data analysis
• Financial analysis

A licensed CPA must supervise your experience and sign an affidavit stating that you meet the state's requirements.

You can complete the experience requirement before or after passing the CPA exam. However, you can't apply experience from more than eight years ago to the date you submit your license application. You'll submit an experience affidavit with your online license application.

CPA Exam Requirements

CPAs need to pass the four-part Uniform CPA Examination to qualify for licensure in Washington. While the exam is the same in every state, the process for taking the exam differs. This section explains the exam requirements and process in Washington. For more on the exam itself, check out our CPA exam guide.

Eligibility to Take the Exam

You need to meet Washington's CPA exam eligibility requirements before you can schedule your first section of the CPA exam.

Primarily, you'll need to show that you're in the process of completing your educational requirements.

You don't need all 150 credits for your CPA license before taking the CPA exam. In Washington, you'll need a bachelor's degree and at least 120 credits to sit for the exam. You'll also need to meet the accounting major or concentration requirement of at least 24 credits in accounting and at least 24 credits in business administration. However, you don't need work experience to start taking the CPA exam.

Before you can apply for the exam, you'll need to send official transcripts to CPA Examination Services (CPAES). You can also submit a testing accommodations request form if you need accommodations.

Once you submit your education verification documents and a $93 fee, CPAES will process your application and verify your eligibility. This process typically takes 2-4 weeks.

Applying for and Scheduling the Exam

Washington is one of 36 states that uses the CPA Examination Online Application System. Run by the National Association of State Boards of Accountancy (NASBA), this system streamlines the CPA exam application process.

If you meet the education requirements, you'll receive an email from NASBA to pay your exam fee and schedule a section of the CPA exam. The NASBA will send you a Notice to Schedule (NTS) that lists the section you're approved to take.

You'll need to schedule your exam in under six months before your NTS expires. You can apply for only one exam section per application. You'll need to submit additional applications for sections outside of the six-month window. Washington charges a $362.64 exam section application fee.

The CPA exam has four sections, and you can schedule the sections in any order. However, you need to pass all four sections in 36 months. If it's been longer than 36 months, you'll need to retake expired sections.

If you fail an exam section, you can apply to take it again. You'll also receive a candidate performance report that provides information about your scores. This can help you study to retake the section.

After Passing the Exam

Washington does not have a state residency requirement for CPA licensure. You will need to pass the AICPA's ethics exam with a score of 90% or higher and upload your completion certificate to your application.

Next, you'll submit your experience affidavit and watch a Washington CPA Essentials video. You must also answer questions to determine whether you meet the state's good character requirement. Finally, you'll submit your license application through Washington's online services. Once the Board of Accountancy approves your license, you can use the title CPA.

Maintaining Licensure

Licensed CPAs need to renew their license every three years in Washington. The renewal period is between January 1-April 30, and the renewal fee is $230.

You'll need to complete continuing professional education (CPE) requirements to renew your CPA license. Washington requires 120 hours of CPE for every three-year renewal period. You'll need a minimum of 20 CPE hours every year.

What counts toward the CPE requirements? You'll need at least four hours from a Washington State Board Approved Ethics course. In addition, your CPE must come from a qualifying program that records attendance and lasts at least 50 minutes. Eligible programs should contribute to the professional knowledge and competence in public accounting. You'll also need a certificate of completion for your CPE hours.

Washington limits what counts toward the 120-hour requirement. For example, you can apply a maximum of 60 hours of non-technical subjects and no more than 12 hours of nano learning.

You can also count a maximum of 60 hours for publishing accounting articles and books or for developing or teaching a CPE-eligible course. While these academic CPE hours count toward the three-year 120-hour renewal requirement, they don’t count toward the 20-hour annual requirement.

Questions About CPAs in Washington State