Washington State Ethics & Regulations for New CPAs Course Instructions

  1. Contact the Board by email customerservice@cpaboard.wa.gov and provide the following information:
    • First Name
    • Last Name
    • Email Address
  2. The Board will create a user name and password for you and send the information to you via the email address you provided in step one.
  3. You will then log in - the first thing you will be asked to do is create a unique password for the account. The password must be a minimum of 6 characters long.
  4. Once you are successfully logged in - click on the course title and take the exam.
    • The test has a maximum time limit of 8 hours, and must be completed in one session without logging out. 
    • It is an open-book exam, so you are able to use the resources provided to verify your answers.
    • Please read the questions carefully before answering.
    • Other reference points to have on hand may be:
  5. If you pass the exam, receiving a score of 90% or better, you will receive a formal certificate of completion. Please print this certification as you will be required to upload it once you have successfully applied for your Washington license.
  6. If you fail the exam:
    • You must take a 4 hour Approved Ethics and Regulations Course
    • E-mail the Board with the certificate of completion and request permission to retake the ethics exam .
    • Passing the “Washington State Ethics & Regulations for new CPAs” exam is a requirement for Washington State licensure.
  7. If you fail the exam a second time (or  more):
    • E-mail the Board and request permission to retake the ethics exam.
    • Passing the “Washington State Ethics & Regulations for new CPAs” exam is a requirement for Washington State licensure.