International Reciprocity
Do you hold one of the following professional accounting designations?
| Chartered Accountant | Certified Practicing Accountant (CPA) |
| Australia | Australia |
| Canadian Provinces* | |
| Alberta | |
| British Columbia | |
| Manitoba | |
| New Brunswick | |
| Nova Scotia | |
| Saskatchewan | |
| Ontario |
*Other international CAs will qualify as their provincial institutes remove residency requirements for CPA reciprocity.
Yes
Then you need to:
- Read the International Qualification Examination Candidate Bulletin
- Pass the International Qualifications Examination (IQEX) (or its CAQEX predecessor)
- Complete the AICPA self-study course titled Professional Ethics: the AICPA's Comprehensive Course with a grade of 90% or better
- Certify that you completed 120 hours of Continuing Professional Education (CPE), limited to 24 hours of nontechnical subjects within the 36 months immediately preceding your application
- Provide employment information demonstrating at least one year of public accounting experience within the last eight years
- Ask NASBA to provide the Washington State Board with your IQEX exam score
- Ask the Institute of Chartered Accountants or CPA Australia to send licensure verification (PDF 92kb) of your international credential to the Washington State Board of Accountancy
- Submit a complete application (PDF 155kb) to the Board.
You may not use the title CPA in Washington State until your license is posted on the Board's Licensee Search.
No
Then you need to:
- Complete the CPA exam and
- Apply for a Washington State license
You may not use the title CPA in Washington State until your license is posted on the Board's Licensee Search.
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