International Reciprocity

International recognition for professional accountants has become increasingly important in the current global business environment.  Washington recognizes the U.S. International Qualifications Appraisal Board (IQAB) approved agreements in part or in its entirety with several organizations from other countries. 

To determine if your organization has been accepted by IQAB, please view the list from NASBA’s International Qualifications Examination (IQEX)

If your professional credential institute is not listed and you want to be licensed as a CPA in Washington, you will need to meet our education requirements to take the Uniform CPA Examination and meet all of the requirements for licensure including the Experience Requirement.

If you are eligible, you will need to:

  1. Pass the International Qualifications Examination (IQEX) (or its CAQEX predecessor). Please note that the IQEX is now being offered during the second month of every testing window (February, May, August, and November).
  2. Verify that you have met the good character requirements.
  3. Verify that you completed a course and an examination on materials covering all of the
    AICPA Code of Professional Conduct and have obtained a score of 90% or better.
  4. Verify that you have completed at least one year of public accounting or other experience that
    meets our requirements within the last eight years and complete an Experience Affidavit (fillable PDF).
  5. Provide verification from NASBA to the Board, with your IQEX exam score.
  6. Provide verification of licensure from the Institute of Chartered Accountants.
  7. Submit a completed application through our Online Services.

You may not use the title CPA until the date the approval and your license is posted on the Board's Licensee Search and, therefore, made publicly available for confirmation.

To view and print a PDF file, you must have the free Adobe Acrobat Reader loaded on your computer. If you do not have Adobe Acrobat Reader, download the latest version directly from the Adobe web site.