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Washington CPA Exam Requirements


For Candidates in Washington that have not Taken the Uniform CPA Exam

The nine members of the Washington State Board of Accountancy (WASBA) are appointed by the state governor. Approximately 2,000 Washington State residents sit for the Uniform CPA Exam each year. The WASBA defers to the National Association of States Board of Accountancy (NASBA) for qualifying and processing applications to take the Uniform CPA Exam.

Education Requirements

To sit for the exam in Washington State, candidates must have earned 150 semester (225 quarter) hours of college credits and hold a bachelor’s degree or higher from an accredited college or university. Credits must include:

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

  • At least 24 semester (36 quarter) hours in accounting classes such as financial accounting, auditing, taxation accounting and management accounting. A minimum of 15 semester hours must be upper level or graduate courses.
  • At least 15 semester hours of Business Administration courses.
  • No credit is given for “Life Experience” or similar courses offered by an accounting department.

Credits from accredited online schools are acceptable.

General Requirements

Washington State has no specific citizenship, age or residency requirements for being eligible to sit for the Uniform CPA Examination.

Computerized testing has made the CPA exam more efficient and convenient. All test scheduling, re-scheduling and cancellations are handled by Prometric computerized testing company.

Prometric text centers in Washington State can be found in:

  • Mountlake Terrace
  • Puyallup

Examination Fee Requirements

In addition to the $155.00 application fee, candidates must pay a fee for each of the four sections of the exam as follows:

  • Auditing & Attestation – $155.00
  • Business Environment & Concepts – $171.25
  • Finance Accounting & Reporting – $190.35
  • Regulation – $171.25

Re-examination fees:

  • All four exam sections – $120.00
  • Three exam sections – $105.00
  • Two exam sections – $95.00
  • One exam section – $75.00

Already passed the CPA Exam and looking for additional licensing requirements in Washington? – Click Here