International Reciprocity

International recognition for professional accountants has become increasingly important in the current global business environment.  Washington recognizes the U.S. International Qualifications Appraisal Board (IQAB) approved agreements in part or in its entirety with several professional associations from other countries. 

To determine if your professional association has been accepted by IQAB, please view the list from NASBA’s International Qualifications Examination (IQEX). 

If your professional association is not listed and you want to be licensed as a CPA in Washington, you will need to meet our education requirements to take the Uniform CPA Examination and meet all of the requirements for licensure.

If you are eligible, you will need to:

1. Pass the International Qualifications Examination (IQEX) (or its CAQEX predecessor.
   • Provide verification of IQEX Exam score (must be submitted directly from NASBA)
2. Complete a course covering the AICPA Code of Professional Conduct (8 hour minimum course length) and achieve a score of 90% or better on the examination.
   • The course purchased through the AICPA or WSCPA is titled: "Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course (For Licensure)."
   • The course completion certificate with a score of 90% or better must be uploaded to your application.
3. Meet the experience requirements.
   • Submit a complete Experience Affidavit by upload to your online application.
     • Read and complete the Experience Affidavit carefully. If any information is incomplete or incorrect, you will be required to submit a new Experience Affidavit with new signatures.
     • The Experience Affidavit must be signed with a handwritten signature by both the applicant and verifying CPA. Typed or electronic signatures are not accepted.
     • If you are listing more than 2 employers, complete and submit Experience Affidavit – 1B (Additional Experience) with your Experience Affidavit.
4. Provide verification of licensure from your qualifying professional association.
5. Verify that you have met the CPE requirements to qualify for international reciprocity.
6. Review the example of your first CPE reporting period.
7. Verify that you have met the good character requirements by answering the questions on your CPA license application.
8. Complete and submit an International Reciprocity application through our online services. ***We strongly suggest you use a personal email address to set up your SecureAccess Washington account.***

CPA licenses will not be issued between November 1 and December 31 due to the 20-hour minimum annual CPE requirement.  Applications are still accepted, but will not be approved until the beginning of January. 

You may not use the title CPA until your license has been posted in the Board’s licensee search.

If you submit college or university transcripts and CPA exam scores and do not submit an application for initial licensure within two years, your documents will be administratively destroyed per our records retention schedule.