General Information For Interstate Reciprocity Applicants

Warning and Disclaimer *

Washington State allows individuals holding a license, permit, or certificate to practice public accounting in another state to apply for a Washington State CPA license via one of two available methods: Interstate Reciprocity or by Transfer of Credit.  Both methods are described in full below.

An application by Interstate Reciprocity allows an individual who has been licensed to practice public accounting in another state for a substantial period of time a wider range of ways to meet Washington State requirements; however, the application process is more involved than the Transfer of Credit method.

The advantages of applying by Interstate Reciprocity are:

1. You can use experience which was obtained more than eight years prior to your application for a Washington State license (with Transfer of Credit you are limited to eight years prior to your application).
2. If you are applying under the reciprocity 5-in-10 or 3-in-5 rule, college transcripts are not needed.
3. An ethics exam you completed in another state is accepted in lieu of the AICPA ethics. (Transfer of Credit applicants must complete the AICPA ethics exam with a score of 90% or better.)
4. You can commence using the CPA title as soon as you have filed a complete application.  A complete application means the Board has received each item of required documentation in addition to the reciprocity application and fee.

Complexities involved in applying via Interstate Reciprocity are that you must:

1. Verify completion of 120 hours of continuing professional education (CPE) within the 36 months immediately preceding your application.
2. Hold an active license to practice in another state.

To apply for a Washington state CPA license via Interstate Reciprocity use the Application for License of Certified Public Accountant by Interstate Reciprocity and follow the Applying for a Washington State CPA License - Interstate Reciprocity Checklist & Instructions. 

C.  Application via Transfer of Credit:

Given your situation you may wish to consider applying by Transfer of Credit.  The advantages for applying by Transfer of Credit instead of by Interstate Reciprocity are:

1.  You are only required to verify completion of 120 hours of CPE if more than four years have lapsed since you passed the CPA exam.

2.  You are not required to hold a current license to practice public accounting in another state.

Complexities involved with a Transfer of Credit application are:

1. You must meet the Board’s education requirements in effect when you first sat for the examination.

2. You must complete the AICPA ethics exam with a score of 90% or better.

3.  You may not hold out as a CPA in Washington state until you receive your Washington state license from the Board.

To apply for a Washington state CPA license via Transfer of Credit use the License Application form and follow the Applying for a Washington State CPA License Checklist & Instructions.

Warning and disclaimer. This material contains agency staff’s application of accountancy laws. It is summary level, non-authoritative, information.  Staff will provide copies of the Accountancy Act and Board rules, policy statements, or rulings, on request. 

Please be advised the Washington State Board of Accountancy is required to comply with the Public Disclosure Act Chapter 42.56 RCW. This act establishes a strong state mandate in favor of 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.

04/2007