The Board contracts with CPA Exam Services (CPAES) for application intake and processing for Washington State CPA Exam applicants. Any questions regarding the CPA Exam or the education requirements for CPA Exam eligibility should be directed to CPAES. 

Effective November 20, 2025, to be eligible to sit for the CPA Exam and for CPA licensure, you must have completed one of the general education requirements of WAC 4-30-060.

Education Options

Option A:

• Baccalaureate degree
• Accounting concentration or equivalent

Option B:

• Post-baccalaureate degree
• Accounting concentration or equivalent

Option C:*

• Baccalaureate degree
• Accounting concentration or equivalent
• Plus, an additional 30 semester hours (45 quarter hours) of college education

*If you sat for the CPA Exam as a Washington State Exam candidate through Option A and apply for CPA licensure through Option C, you must complete the additional hours indicated and submit your official transcript to CPAES for evaluation prior to applying for licensure. This option expires December 31, 2035.

Accounting Concentration or Equivalent

To qualify under any of the options above, your education must include an accounting concentration or equivalent, which is defined as:

• Twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects; and
• Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
• Excess accounting hours may count towards the required business administration semester hours.

You must meet the Board's education requirements before you apply to sit for the CPA Exam or apply for CPA licensure.

Education Earned from U.S. Colleges or Universities

The Board will recognize education earned from colleges and universities which were accredited by a regionally or nationally accrediting agency recognized by the Board at the time the education was earned. The Board will recognize nonaccredited education accepted by an accredited college or university.

If you are unsure of accreditation status, contact your college or university for confirmation. Most accreditations are listed on the back of your college or university official transcript.

Education Requiring Evaluation

If your education was not earned at an accredited U.S. college or university, you must have your education evaluated by NASBA International Evaluation Services (NIES) for Washington State’s education requirements. This includes education earned from:

• Non-U.S. colleges or universities
• Non-accredited U.S. colleges or universities

Contact NIES directly for questions and to start the evaluation process. 

NASBA International Evaluation Services (NIES)
150 4th Ave N., Suite 850
Nashville, TN 37219
Toll Free: 855-468-5382 or 615-277-9077
Email: nies@nasba.org
Website: NASBA International Evaluation Services

If applying for the CPA Exam as a Washington State candidate, you will select Washington State as the jurisdiction for your NIES education evaluation application.

If you sat for the CPA Exam for another jurisdiction and your education was previously evaluated by a different education evaluation service, you will select Washington State as the jurisdiction for your NIES education evaluation application.

If NIES previously evaluated your education for another jurisdiction and you now wish to apply for a Washington State CPA license, you must have NIES complete a Change in Jurisdiction Evaluation for Washington State education requirements.

Experience Requirements for Licensure

The experience requirements for licensure vary depending on the Education Option chosen. See our Experience page for more details.