Washington CPA Ethics Exam Requirements
In Washington State, CPA candidates are not required to take the AICPA Ethics Exam to obtain licensure. As of January 1, 2025, the Washington State Board of Accountancy no longer accepts the AICPA Professional Ethics course to meet the ethics requirement for CPA licensure.
Instead, candidates must complete a Board-approved 4-hour ethics course that focuses specifically on the Washington State Public Accountancy Act and Board rules. This course must be completed within six months prior to submitting a CPA license application. Only courses from approved providers that cover state-specific laws and regulations are accepted.
Ethics Requirement for Licensed CPAs in Washington
Licensed CPAs in Washington must also complete 4 hours of ethics Continuing Professional Education (CPE) every three years. These courses must address ethical reasoning and professional conduct standards relevant to practicing accountancy in Washington.
This state-specific approach underscores Washington’s commitment to ensuring that CPAs fully understand and comply with local laws, rules, and ethical responsibilities, rather than relying on a national ethics exam like the AICPA’s.
For more details, visit the Washington State Board of Accountancy website or email [email protected]. You may also contact the Board at (360) 753-2586.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
