Washington State Ethics & Regulations for CPA Applicants Course Instructions

Reminder: The Learning Management System (LMS) will be down for maintenance between October 23rd and November 1st.
You will not be able to register or take the exam during this time.

1. Contact the Board by email customerservice@acb.wa.gov and provide the following information:
   • First Name
   • Last Name
   • Email Address
2. The Board will create a user name and password for you and send the information to you via the email address you provided in step one.
3. You will then log in - the first thing you will be asked to do is create a unique password for the account. The password must be a minimum of 6 characters long.
4. Once you are successfully logged in - click on the course title and take the exam.
   • The test has a maximum time limit of 8 hours, and must be completed in one session without logging out. 
   • It is an open-book exam, so you are able to use the resources provided to verify your answers.
   • Please read the questions carefully before answering.
   • Other reference points to have on hand may be:
     • WAC 4-30
     • RCW 18.04
     • Board Policies
5. If you pass the exam, receiving a score of 90% or better, you will receive a formal certificate of completion. Please print this certification as you will be required to upload it once you have successfully applied for your Washington license.
6. If you fail the exam:
   • E-mail the Board and request permission to retake the ethics exam.
   • Passing the “Washington State Ethics & Regulations for CPA Applicants” exam is a requirement for Washington State licensure.