District of Columbia CPA Exam Requirements

For Candidates in The District of Columbia that have not Taken the Uniform CPA Exam

Although the greater Washington, DC metro area only spans 63 square miles, as of 2012 there were some 11,000 accountants and auditors in practice there, a significant percentage of which were CPAs.

The DC Board of Accountancy consists of five members appointed by Washington’s mayor. Three of the Board members are licensed CPAs who have practiced in DC for more than five years.

The Board is responsible for qualifying CPA candidates for licensure in the jurisdiction, as well as setting practice standards for the broader accounting profession.

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Education Requirements
In order to be eligible to sit for the Uniform CPA Exam in DC candidates must hold at least a baccalaureate degree with a concentration in accounting that includes 150 semester hours of credit from a four-year college or university in the United States.

Courses must cover a minimum of 27 hours of accounting-related subjects to include:

  • Three hours + Business Law
  • Three hours + Financial Accounting
  • Three hours + Auditing
  • Three hours + Cost Accounting
  • Three hours + Federal Income Taxes
  • 12 hours accounting-related subjects like Finance

Education obtained outside the U.S. must be approved by the NACES (National Association of Credential Evaluation Services).

General Requirements
In addition to education, CPA exam applicants in DC must meet the following requirements:

  • At least 18 years old
  • No criminal convictions that reflect on an applicant’s moral fitness
  • No citizenship requirement
  • No District residency requirement

Fee Requirements
The Uniform CPA Exam is organized into four sections. DC candidates may sit for one, two, three or four sections at any one time. There is a separate fee for each section as follows:

  • Application fee – $65.00
  • Auditing and Attestation (AUD) – $207.15
  • Business Environment & Concepts (BEC) – $185.10
  • Finance Accounting & Reporting (FAR) – $207.15
  • Regulation – $185.10
  • Re-taking any one section – $65.00

The Uniform CPA examination is administered by Prometric which has a testing center at 1660 L Street NW, Washington DC. There are also testing sites in nearby Bethesda, Maryland and Falls Church, Virginia.

Already passed the CPA Exam and looking for additional licensing requirements in The District of Columbia? – Click Here