Interstate Reciprocal License

If your principle place of business is not in Washington State you may not have to apply for licensure in Washington.  Please review Mobility for out of State CPA’s.

There are three different methods to obtain a Washington license via reciprocity:
substantially equivalent, 3-5 or 5-10, or education and experience

Choose the method you qualify for:

Substantially Equivalent Method

To determine if the jurisdiction you are currently licensed in is substantially equivalent to those of the UAA, please view the list from NASBA’s National Qualification Appraisal Service (NQAS).

To apply for your first Washington State Interstate Reciprocity license – using the substantially equivalent method, you will need to:

  1. Verify that you hold a license to practice public accounting issued by a state that makes a similar provision for holders of a license issued by this state.
  2. Verify that you have met the good character requirements (this will be done on your application).
  3. Verify that you completed a course and an examination on materials covering all of the AICPA Code of Professional Conduct as part of your initial qualifications in another state or jurisdiction.
  4. Verify that you have met the CPE requirements to qualify for reciprocity.
  5. Submit a complete application through our Online Services.

3-5 or 5-10 Method

To apply for your first Washington State CPA license by reciprocity using the 3 of the last 5 years or for 5 of the last 10 years method, you need to:

  1. Verify that you hold a license to practice public accounting issued by a state that makes a similar provision for holders of a license issued by this state.
  2. Verify that you have met the good character requirements (this will be done on your application).
  3. Verify that you completed a course and an examination on materials covering all of the AICPA Code of Professional Conduct as part of your initial qualifications in another state or jurisdiction.
  4. Verify that you have met the CPE requirements to qualify for reciprocity.
  5. Verify that you practiced public accounting for 3 of the last 5 years or for 5 of the last 10 years by submitting evidence such as:
    • Letter(s) from employer(s) or client(s) that you have been in the practice of public accounting for the requisite time.
    • Business license, State registrations, licensing documents, etc.

    Note:  Evidence submitted may be subject to public disclosure laws of the State of Washington, e.g. personal or business tax returns, business address.

  6. Submit a complete application through our Online Service.

Education and Experience Method

To apply for your first Washington State CPA license by reciprocity using the education and experience method, you need to:

  1. Verify that you hold a license to practice public accounting issued by a state that makes a similar provision for holders of a license issued by this state.
  2. Verify that you have met the good character requirements (this will be done on your application).
  3. Verify that you have 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 on the exam.
  4. Verify that your experience is qualified and complete an 'Experience Affidavit' (Fillable PDF).
  5. Submit official college transcripts (bearing an official seal) showing that you have completed the Board's education requirements in effect at the time you first sat for the CPA exam.
  6. Verify that you have met the CPE requirements to qualify for reciprocity.
  7. Complete the license application through our Online Service.

PLEASE NOTE: Provided no sanctions or investigations by other jurisdictions are in process and you have met the requirements for applying for licensure through interstate reciprocity, upon filing a completed application with the Board, you may use the CPA title in Washington State.

If you submit transcripts, education evaluations, experience documents or any other documentation and do not follow through by submitting an application for initial licensure within one year, your documents will be destroyed.