Experience

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To qualify for CPA licensure, you must meet the Board’s experience requirements and submit a complete Experience Affidavit with your online initial license application.

You will choose one of the following options to licensure. Depending on the option you choose, you will be required to have either 1 year of experience or 2 years of experience. 

Options to Licensure

Option A:

  • A baccalaureate degree with an accounting concentration or equivalent; and
  • Two years of experience consisting of a minimum of 24 months and 4,000 hours.

Option B:

  • A post-baccalaureate degree with an accounting concentration or equivalent; and
  • One year of experience consisting of a minimum of 12 months and 2,000 hours.

Option C:*

  • A baccalaureate degree with an accounting concentration or equivalent plus 30 semester hours (45 quarter hours) of college education; and
  • One year of experience consisting of a minimum of 12 months and 2,000 hours.

*Option C will expire on December 31, 2035.

Requirements

The experience must:

  • Provide you with the opportunity to experience the following competencies. All competencies must be fulfilled to meet the experience requirements for licensure.
    • Assess the achievement of an entity's objectives.
    • Develop documentation and sufficient data to support analysis and conclusions.
    • Understand transaction streams and information systems.
    • Assess risk and design appropriate procedures.
    • Make decisions, solve problems, and think critically in the context of analysis.
    • Communicate scope of work, findings, and conclusions effectively.
  • Be obtained no more than eight years prior to the date the Board receives a complete license application.
  • Be verified by a qualifying licensed CPA.

Qualifying Experience

Qualifying experience may be obtained through:

  • The practice of public accounting.
  • Employment in industry or government.
  • In certain situations, employment in academia may also provide experience to obtain some or all the competency requirements.

Experience may be:

  • Obtained through one or more employers.
  • With or without compensation.
  • A combination of full-time and part-time employment.

Experience must occur in a work environment that provides the opportunity to utilize skills generally used in business, accounting, and auditing including, but not limited to:

  • Accounting for transactions.
  • Budgeting.
  • Data analysis.
  • Internal auditing.
  • Preparation of reports to taxing authorities.
  • Controllership functions.
  • Financial analysis.
  • Performance auditing.
  • And similar skills.

Qualification of a Verifying CPA

To serve as a verifying CPA, the licensee must:

  • Hold an active and valid CPA license to practice public accounting at the time the experience affidavit is signed either:
    • In the state of Washington; or
    • In any other state or jurisdiction of the United States.
  • Have held a valid CPA license for a minimum of five years prior to verifying the candidate's experience. The five years do not need to be consecutive.

Responsibilities of the Applicant

The applicant is responsible for:

  • Providing information and evidence to support the applicant's assertion that their job experience could have reasonably provided the opportunity to experience the specific competencies, included on the applicant's Experience Affidavit form presented for the verifying CPA's evaluation.
  • Producing that documentation and the completed Experience Affidavit form to a qualified verifying CPA of their choice.
  • Determining that the verifying CPA meets the requirements of WAC 4-30-072(2).
  • Maintaining this documentation for a minimum of three years.

Duties of the Verifying CPA

The verifying CPA is expected to:

  • Review the applicant's completed Experience Affidavit form and supporting documentation to determine if the jobs listed provided the applicant the opportunity to experience each specific competency.
  • Verify the applicant’s relevant employment history.
  • Interview the applicant or otherwise obtain or possess knowledge sufficient to understand the skill sets applied, tasks performed, and time spent in the applicant’s represented job functions.
  • Assess whether the skill sets applied, tasks performed, and time spent would likely provide an opportunity to experience each specific competency.
  • Determine, by interview or course completion certificate, etc., that the applicant is knowledgeable of the Public Accountancy Act and related Board Rules applicable to individuals licensed in the state of Washington.
  • Document this process and the basis for the conclusions reached by the verifying CPA relative to each specific competency and maintain this documentation for a minimum of three years.