Education Requirements

The Board contracts with CPA Exam Services (CPAES) for application requirements, intake and processing for Washington's CPA exam applicants. If you have questions regarding meeting the education requirements to be eligible to take the CPA exam, please contact CPAES

Current Education Requirements - After July 1, 2000

To be eligible to take the CPA exam, you must have completed:

  • At least one hundred fifty semester hours (two hundred twenty-five quarter hours) of college education, including;
    • A baccalaureate or higher degree; and
    • An accounting concentration as defined as at least;
      • Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite). For the purpose of meeting this subsection, individuals will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken; and
      • Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
    • The Board will not recognize accounting concentration credits awarded for "life experience" or similar activities retroactively evaluated and recognized by colleges or universities. This restriction is not intended to apply to internships prospectively approved by colleges or universities.

    Be sure to review the Information for First-Time Candidates and complete the Education Evaluation Worksheet to determine if you have met the qualifications to sit for the CPA exam.

You must meet the Board's education requirements before you submit an application.

Education earned from the US or outside of the US

US Education

  1. Determine if the Board recognizes your school.
  2. Determine if you completed the required education.

Outside US Education

  1. Have your education evaluated by a Board recognized evaluation service.
  2. Determine if you completed the required education.

Non Accredited US College or University Contact:

NASBA International Evaluation Services
PO Box 198727
Nashville, TN 37219
Toll Free: 855-468-5382 or 615-277-9077
Web Site: NASBA

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