Washington (WA) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Washington CPA Exam requirements:
Washington CPA Exam Education Requirements
- To be eligible to take the CPA exam, you must have completed:
- At least one hundred twenty semester hours (one hundred eighty quarter hours) of college education, including:
- A baccalaureate or higher degree; and
- An accounting major or concentration as defined as at least:
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper-level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
- ** Prior to applying for CPA licensure, you must complete the remaining hours indicated below and submit your official transcripts to CPA Exam Services (CPAES).
Education Requirements to Qualify for CPA Licensure
To qualify for CPA licensure, you must have completed:
- At least one hundred fifty semester hours (two hundred twenty-five quarter hours) of college education, including:
- A baccalaureate or higher degree; and
- An accounting major or concentration as defined as at least:
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
Washington CPA CPE Requirements
- Non-technical subjects: maximum 60 hours
- Nano learning: maximum 12 hours
- Combined total for the following: maximum 60 hours. CPE in these categories do not count towards the 20-hour minimum annual requirement.
- First-time instructor/developer of a CPE course
- First-time instructor/developer of a college or university course qualifying for CPE credit
- Authorship of published articles, books, or other publications relevant to the profession
CPE Requirements (CONTINUED)
| For the Renewal of Your Individual Credential – Every Three Years | |
| Credential Type | Requirements |
| CPA License – Active Status | 120 hours of CPE Including a Washington State Board Approved Ethics course.Minimum annual requirement of 20 hours per year.Subject to the CPE Limitations above. |
| CPA License – Inactive Status | A Washington State Board Approved Ethics course. |
| Non-licensee Firm Owner | A Washington State Board Approved Ethics course. |
| For Your Initial License Application or Conversion to an Active Status | |
| Credential Type | Requirements |
| Initial License Applicant (if it has been more than 4 years since you passed the CPA Exam) | 120 hours of CPE Including a Washington State Board Approved Ethics course.The CPE hours must be completed within the 36 months prior to your application date. The WA ethics course must be completed within the 6 months prior to your application date.Subject to the CPE Limitations above.Submit your acceptable CPE documentation (WAC 4-30-138) and a course listing by upload to the “Continuing Professional Education” checklist item at the end of your online CPA license application. |
| CPA License – in an Inactive Status Converting to an Active Status | 120 hours of CPE Including a Washington State Board Approved Ethics course.The CPE hours must be completed within the 36 months prior to your application date. The WA ethics course must be completed within the 6 months prior to your application date.Subject to the CPE Limitations above. |
| For Your First Renewal after Conversion from an Inactive Status to an Active Status | |
| Credential Type | Requirements |
| Converted to an Active Status During the 1st Year of the Renewal Cycle | 80 hours of CPE Including a Washington State Board Approved Ethics course.Minimum annual requirement of 20 hours per year.Subject to the CPE Limitations above (prorated for the total required hours). |
| Converted to an Active Status During the 2nd Year of the Renewal Cycle | 40 hours of CPE Including a Washington State Board Approved Ethics course.Minimum annual requirement of 20 hours per year for the reporting period years after conversion.Subject to the CPE Limitations above (prorated for the total required hours). |
| Converted to an Active Status During the 3rd Year of the Renewal Cycle | A Washington State Board Approved Ethics course. |
| CPE Reporting Periods | ||||
|---|---|---|---|---|
| If your individual credential expires on: | June 30, 2025 | June 30, 2026 | June 30, 2027 | June 30, 2028 |
| Your CPE reporting period is: | January 1, 2022* through December 31, 2024 | January 1, 2023* through December 31, 2025 | January 1, 2024* through December 31, 2026 | January 1, 2025* through December 31, 2027 |
* For your first CPE reporting period, your 120 hours of CPE must be completed between your license issued date and December 31 of the third calendar year.
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