Applying for a Washington State CPA License*
Including Transfer of Credit Applications

Checklist & Instructions

1. Application:  You must submit a complete License Application form and the $330.00 fee. Be sure you complete all parts of the form and sign the affidavit.
2. Education:  You must submit official college transcripts (bearing an official seal) showing that a degree was granted and showing completion of the education requirement in effect at the time when you first sat for the CPA exam. If you submitted official transcripts or a foreign credential evaluation to CPA Examination Services or CASTLE Worldwide, Inc. to qualify to take the CPA exam as a Washington candidate, you do not need to resubmit official transcripts. WAC 4-25-710  and Board Policy 1998-1 Education  contain the education requirement in effect for individuals first sitting for the CPA exam in November 2000 or later.  Contact the Board for detailed information on the education requirement for periods prior to November 2000.  Transfer-of-Credit applicants must submit official college transcripts or a foreign credential evaluation to the Board.  There are no exceptions.
3. Examination:  You must pass the CPA exam prior to submitting your license application. If you passed the exam as a Washington state candidate, a record of your grades is already on file with the Board. If you did not take the examination as a Washington state candidate, then you may apply as a Transfer-of-Credit applicant. You must also complete Section A of the Request to Transfer Exam and Licensure Information to Washington State form and submit the form directly to your home state authorizing that state to send verification of your exam grades directly to the Washington Board.  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.).
4. Ethics:  You must complete the AICPA's Professional Ethics:  The AICPA's Comprehensive Course with a grade of 90% or better.  For information on the self-study course and the exam, contact either: (a) Washington Society of CPAs at (425) 644-8199, (800) 272-8273 (in Washington only), or http://www.wscpa.org/wscpa/p3.htm; or (b) American Institute of CPAs at toll-free (888) 777-7077 or https://www.cpa2biz.com.  The AICPA is available by phone 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, submit a complete initial license application to the Washington State Board of Accountancy.
   
   You must request notice of your grades to be mailed directly to the Board. If you are a Transfer of Credit applicant and you previously completed the Professional Ethics for CPAs exam, your exam grade should be reported by your home state on the Request to Transfer Exam and Licensure Information to Washington State form.
5. Experience:  You must submit a complete Experience Affidavit(s) form showing completion of the experience requirement as specified in WAC 4-25-730 and Board Policy 2001-2 Experience.   Please also see:
   • Common Experience Affidavit Filing Errors
   • Definitions of Qualifying Experience
   • Matrix showing associations between competencies and professional standards
   • Frequently Asked Questions
   • 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.
6. CPE:  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).

To facilitate the processing of your application, be sure you fully complete all required forms and submit all required information. If you have questions, contact Customer Service at:

• (360) 753-2586
• customerservice@cpaboard.wa.gov.

* As a result of legislative changes to the Public Accountancy Act, effective July 1, 2001, the Board does not issue CPA certificates. All individuals must meet the education, examination, ethics and experience requirements in order to qualify for a CPA license. If you held a Washington State CPA certificate prior to June 30, 2001, to apply for a license you must use the Certificateholder License Application form.

The Board is required to comply with the Public Disclosure Act Chapter 42.56 RCW. This Act establishes a strong state mandate in favor disclosure of public records. As such, the information you submit to the board, including personal information, may ultimately be subject to disclosure as a public record.