Interstate Reciprocity
Substantial Equivalency Method
Are you licensed in one of the following states?
- *Alabama
- Alaska
- Arizona
- Arkansas
- California (Limited to CPAs who obtained licensure in California under Section 5093 which requires 150 hours of education)
- Commonwealth of the Nothern Mariana Islands
- Connecticut
- Delaware
- *Dist. of Columbia
- Florida
- Georgia
- Guam
- Hawaii
- Idaho
- *Illinois
- Indiana
- Iowa
- *Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- *Montana
- *Nebraska
- Nevada
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- *Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
* Multi-tiered States: Only includes individuals authorized to practice public accounting including the issuance of attest reports.
Yes
Then you need to:
- Request the verification of your license information be sent to the Board, including your license status and CPA exam scores from the Board of Accountancy where you are currently licensed.
- Submit verification that you have passed the AICPA's self-study course "Professional Ethics: the AICPA's Comprehensive Course" or the California Foundation's Ethics Exam 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, after you were licensed as a CPA and within the 36 months immediately preceding application
- Submit a complete application 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
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