Washington State Board of Accountancy - Substantial Equivalent Jurisdictions

Board Policy - Substantially Equivalent Jurisdictions

Policy Number: 2002-1
Title:                Substantially Equivalent Jurisdictions
Revised:           October 27, 2006
Effective:         January 25, 2002
Approved:         Ronald D. Sabado, CPA, Chair

*This policy rescinds and supersedes any previous Board policy.

Purpose:

To provide guidance to individuals applying for a Washington state CPA license under the interstate reciprocity provision of WAC 4-25-746(3)(b) and to provide guidance to CPAs licensed in other jurisdictions seeking practice privileges under WAC 4-25-756 (2)(a) and (2)(b).

Individuals Applying for a CPA License Under the Interstate Reciprocity Provisions of WAC 4-25-746(3)(b)

Individuals deemed by the National Association of State Boards of Accountancy as being substantially equivalent to the education, examination, and experience requirements of the Uniform Accountancy Act are deemed to have met the requirements of WAC 4-25-746(3)(a).

An individual holding a valid license from a substantially equivalent state is deemed to have met this requirement.

However, if the individual did not complete an ethics exam as part of applying for their home jurisdiction license, the individual must complete the AICPA's self-study course "Professional Ethics for CPAs" with a grade of 90% or better.

Grant of Practice Privileges Under WAC 4-25-756(2)(a)

Individuals meeting the Board's current education, CPA examination, ethics examination, and experience requirements are deemed to have met the requirements of WAC 4-25-756(2)(a).

Grant of Practice Privileges Under WAC 4-25-756(2)(b)

Individuals who hold a valid license issued by one of the states deemed "substantially equivalent" by the National Association of State Boards of Accountancy (NASBA) are deemed to have met the requirements of WAC 4-25-756(2)(b). However, if the individual did not complete an ethics exam as part of applying for their home state license, then the individual must complete the AICPA's self-study course "Professional Ethics for CPAs" with a grade of 90% or better.

IV. Substantially Equivalent States

The National Association of State Boards of Accountancy has found the following jurisdictions to have CPA licensure requirements that are substantially equivalent to those of the Uniform Accountancy Act. The Board recognizes these states as "substantially equivalent" states for purposes of issuing a Washington state CPA license under the interstate reciprocity provisions of WAC 4-25-746(3)(b) and granting of practice privileges under WAC 4-25-756(2)(a):

Alabama*

Missouri*

Alaska

Montana*

Arizona

Nebraska*

Arkansas

Nevada

California (Limited to CPAs who obtained licensure in California under Section 5093 which requires 150 hours of education)

New Jersey

Connecticut

New Mexico

Dist. of Columbia*

New York

Georgia

North Carolina

Guam

North Dakota

Hawaii
Ohio

Idaho

Oklahoma

Illinois*

Oregon

Indiana

Pennsylvania

Iowa*

Rhode Island

Kansas*

South Carolina

Kentucky

South Dakota*

Louisiana*

Tennessee

Maine

Texas

Maryland

Utah

Massachusetts

Virginia

Michigan

Washington*

Minnesota

West Virginia

Mississippi

Wisconsin

Wyoming

* Multi-tiered States: Only includes individuals authorized to practice public accounting including the issuance of attest reports.

The National Association of State Boards of Accountancy has not found the following jurisdictions to have CPA licensure requirements that are substantially equivalent to those of the Uniform Accountancy Act. The Board does not recognize these states as "substantially equivalent" states for purposes of issuing a Washington state CPA license under the interstate reciprocity provisions of WAC 4-25-746(3)(b) and granting of practice privileges under WAC 4-25-756(2)(a):

Colorado
Delaware
Florida
New Hampshire
Puerto Rico
Vermont
Virgin Islands

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