Washington CPA Exam Requirements
|150 Semester Hours Required to Sit for the Exam?||Yes|
|Minimum Degree Required:||Baccalaureate|
Additional Educational Requirements
- 24 semester hours in accounting with at least 15 of the hours at the junior, senior or graduate level and
- 24 hours in business subjects
- Educational requirements must be met no later than 210 days following the date the applicant sat for the first section of the exam
Note:Baccalaureate with 150 semester hours.
|U.S. Citizenship Required:||No|
|Applicant must be a resident, employee, OR have office in the state?||No|
To sit for the CPA exam as a first-time four-part candidate in Washington, follow these steps: You will need:
1. A Bachelor’s degree, or higher, from an accredited institution, with 150 hours of college credit and
2. 24 hours in Accounting* with at least 15 hours at the upper division or graduate** level, and
3. 24 hours in other business* subjects.
*See state website for specific acceptable, and non-acceptable courses.
**Graduate hours covering Accounting classes for the Accounting requirement convert at 1.5 hour to 1 undergraduate hour.
NOTE: Educational requirements must be completed no later than 180 calendar days after the actual date the candidate took the first exam section. A certificate of enrollment must be submitted with application.
If you meet the educational requirements, submit your application to the CPA Examination Services Washington Coordinator in Nashville, Tennessee. The application fee will be $155 and the exam fees will be $734.10 for a total of $889.10. Allow up to two weeks after receipt of application, fees and transcripts for processing. You are able to apply for one or more sections of the exam 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. Your name on the application should exactly match your name on your primary form of identification, which is usually your driver's license. At this time you should also begin planning your study approach by making inquiries into CPA reviews available in your area. The Becker CPA Review offers classes live or online to accommodate the needs of all candidates.
Contact any educational institutions attended and request that transcripts be forwarded to CPAES, for their evaluation. If you do not expect any problems in processing your application it is best to make plans to start your review at this time. The Becker CPA Review will significantly increase your chances of passing the exam.
After receiving the required information, CPAES will issue your Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). You will receive a Notice to Schedule (NTS) which is good for six months; however, since every third is non-testing, the NTS covers four testing months.
Your NTS allows you to start scheduling your exams. You can sit for the exam parts in any sequence so you can plan your reviews to coincide with your exam scheduling. The most efficient approach is to sit for two parts in each exam window; however, exam fees paid for parts not taken are not refundable. Exam times are scheduled with Prometric and can be set up online at www.prometric.com/cpa. You can take the exam at a site in Mountlake Terrace, Puyallup, Spokane, or any other Prometric location that is convenient to you.
Exam Process Links
Washington CPA Exam Requirements exam fees
|Initial Application Fee:||$155|
Special Fees: Re-exam registration fee (varying amounts based on number of parts)
Washington CPA Exam Requirements state board contacts
Washington State Board of Accountancy
PO Box 9131
Olympia, WA 98507-9131