The Board contracts with CPA Exam Services (CPAES) for application requirements, intake, and processing for Washington's CPA exam applicants. If you have questions regarding meeting the education requirements to be eligible to take the CPA exam, please contact CPAES or review the Information for First-Time Candidates.
Education Requirements to Qualify to Sit for the CPA Exam - Effective April 1, 2023
To be eligible to take the CPA exam, you must have completed:
- At least one hundred twenty semester hours (one hundred eighty quarter hours) of college education, including:
- A baccalaureate or higher degree; and
- An accounting major or concentration as defined as at least:
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper-level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
** Prior to applying for CPA licensure, you must complete the remaining hours indicated below and submit your official transcripts to CPA Exam Services (CPAES).
Education Requirements to Qualify for CPA Licensure
To qualify for CPA licensure, you must have completed:
- At least one hundred fifty semester hours (two hundred twenty-five quarter hours) of college education, including:
- A baccalaureate or higher degree; and
- An accounting major or concentration as defined as at least:
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper level course is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite); and
- Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
You must meet the Board's education requirements before you submit an application.
Education Earned from the US or Outside of the U.S.
U.S. Education
- Determine if the Board recognizes your school.
- Determine if you completed the required education.
Outside U.S. Education
- Have your education evaluated by a Board recognized evaluation service.
- Determine if you completed the required education.
Non-Accredited U.S. College or University
- Have your education evaluated by a Board recognized evaluation service.
- Determine if you completed the required education.