• Initial License
• Transfer of Credit from another state to the Washington State Board of Accountancy
• Initial Licensure - Individuals holding a valid Washington State CPA certificate as of June 30, 2001
• Initial Licensure - Individuals who held a lapsed Washington State CPA certificate on June 30, 2001
• Experience Requirements
• Interstate Reciprocity
• International Reciprocity
• Practice Privileges
• Reinstatement
• Renewal
• Return to Previously Held Status as a Licensee-- Current Certificateholders
• Sharing Exam/Licensing Information  (Effective August 1, 2007, no fee is charged to process requests to provide exam and license information from Washington State to another state board.)
• Use of CPA Title

Initial Certificate: As a result of legislative changes to the Public Accountancy Act effective July 1, 2001, the Washington State Board of Accountancy does not issue CPA certificates.  See Initial License for the requirement to be issued an individual CPA license.

Initial License:  The Board will issue a CPA license to applicants who:

• Possess "good character" (lack a history of dishonest or felonious acts).
• Pass all sections of the CPA exam. For more information see CPA Exam.
• Provide the Board with official transcripts showing completion of the education requirement. For more information see  Education Requirements.
• Complete an approved ethics exam.  For self-study course and examination "Professional Ethics for CPAs" contact:
  1. Washington Society of CPAs (http://www.wscpa.org/wscpa/p3.htm) at (425) 644-8199 or (800) 272-8273 (in WA only)  or
  2. American Institute of CPAs (https://www.cpa2biz.com) at toll-free 1-888-777-7077.  They are available Monday -Friday from 8:00 AM until 7:30 PM EST
• Once you have received notification from the AICPA that you have passed the required ethics exam with a score of 90% or better, apply for licensure (for an application form, see License Application).
• Pay $330.00 application fee. License holders must pay a renewal fee every three years. For information on renewal see License Renewal Process.
• Submit an experience affidavit(s) showing completion of the work experience requirements (see WAC 4-25-730 for the Board's rule governing licensure, and Policy 2001-2 Experience for additional guidance.) 
• If more than four years have lapsed since you passed the CPA examination, you must meet the CPE requirements of WAC 4-25-830(1)(a).

Checklist

Transfer of Credit: A candidate may request transfer of conditional exam credit(s) earned from passing all or part of the CPA exam from another state to Washington providing the candidate meets the Washington education requirements in effect when the candidate first took the CPA examination in the state from which credits are transferred. (For form see Request to Transfer Exam and Licensure Information to Washington State). Applicants are not required to meet the conditioning requirements that were in effect prior to automation of the examination (i.e., must sit for all unpassed sections of the exam, must pass at least two parts and score 50 or better on the unpassed parts in order to retain the passing grades, etc.). Checklist

Initial Licensure - Individuals who held a lapsed Washington State CPA certificate on June 30, 2001:  The Board will issue a CPA license to individuals who held a lapsed Washington State CPA certificate on June 30, 2001 who:

• Apply for licensure (For an application form, contact Customer Service at 360 753-2586.)
• Submit an experience affidavit(s) showing completion of the work experience requirements (see WAC 4-25-730 for the Board's rule governing licensure, and Policy 2001-2 Experience for additional guidance.)
• Confirm that you have obtained the required Continuing Professional Education (CPE) for licensure. You are required to complete 120 hours within the 36 months immediately preceding the date you submit your application for a Washington State license.
• Pay $330.00 application fee. 

Experience Requirements: (WAC 4-25-730) An applicant must demonstrate the attainment of the following competencies:

• Understand the rules of professional conduct contained in chapter 4-25 WAC
• Assess the achievement of an entity's objectives;
• Develop documentation and sufficient data to support analysis and conclusions
• Understand transaction streams and information systems
• Assess risk and design appropriate procedures
• Make decisions, solve problems, and think critically in the context of analysis
• Communicate scope of work, findings and conclusions effectively

• Cover a minimum twelve-month period (this time period does not need to be consecutive)
• Consist of a minimum of two thousand hours
• Be obtained through the use of accounting, attest, management advisory, financial advisory, tax, tax advisory or consulting skills
• Be verified by a CPA who is licensed to practice public accounting  (See WAC 4-25-730)
• Be obtained within eight years prior to filing a complete application for a license. 

For more information see:

• WAC 4-25-730 for the Board’s experience rule
• Board Policy 2001-2 Experience
• Common Experience Affidavit Filing Errors
• Definitions of Qualifying Experience
• Matrix showing associations between competencies and professional standards
• Frequently Asked Questions
• Experience Affidavit
• Verifying CPA - Experience Verification By Licensing Authority  - If the verifying CPA who is signing your Experience Affidavit does not hold a Washington State CPA license, and/or has not been licensed to practice public accounting in Washington State for at least five years, this form must be completed by the licensing authority in the jurisdiction where the verifying CPA is certified/licensed/permitted to engage in the practice of public accountancy. You are advised to check with that licensing authority before forwarding this form to determine if there is a fee or if additional requirements need to be met before the information will be released.

Licensure--Candidates who apply through interstate or international reciprocity:

Interstate Reciprocity: (RCW 18.04.180) Holders of a valid CPA license to practice public accounting in another state may make application for a license by reciprocity provided they:

1. Hold a current and valid license in another state
2. Meet the Board's Continuing Professional Education (CPE) requirements
3. Meet the Board's good character requirements AND:

1. Meet all current requirements for Washington applicants, OR  
2. Meet Washington's requirements applicable at the time of issuance of their initial CPA license in the original state/jurisdiction of licensure, OR 
3. Have practiced as a CPA in a CPA firm for 3 of the last 5 years or they have practiced as a CPA in a CPA firm for 5 of the last 10 years, OR
4. Are deemed by the National Association of State Boards of Accountancy (NASBA) as being substantially equivalent to the education, examination, and experience requirements of the Uniform Accountancy Act.

The agency will apply the license rules in effect at the time an applicant files a complete license application.  Note, you may not use the title CPA in Washington State until you submit a complete application.

For more information see:

• Board Policy 2003-3 Interstate Reciprocity
• Information for Reciprocity Applicants
• Checklist

International Reciprocity: (RCW 18.04.183) The Board currently extends international reciprocity to Chartered Accountants (CAs) of Australia, Certified Practising Accountant (CPA) of Australia, and the following Canadian Provinces: Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, and Ontario.  Other Canadian provinces’ CAs will qualify as their provincial institutes remove residency requirements for CPA reciprocity into Canada. Information on the International Uniform CPA Qualification Examination (IQEX) is available from the National Association of State Boards of Accountancy (NASBA) at 615/880-4250 or 800/272-3926. Checklist

More Information:  See Board Policy 2002-4 International Reciprocity
Have questions? Contact Customer Service at (360) 753-2586 or customerservice@cpaboard.wa.gov.