|Education Requirements||Other Requirements|
|Hours Required for Exam:
Baccalaureate degree or higher, with 150 semester hours
|Residency Requirements: None|
|Hours Required for Licensure:
24 semester hours in accounting with at least 15 of the hours at the upper division or graduate level and
24 hours in business subjects
|Minimum Age: None
Education requirements for exam applicants must be met no later than 180 days following the date the applicant sat for the first section of the exam.
In order to be eligible for a CPA license, candidates must complete one year of qualifying experience no more than eight years prior to license application:
Must include a minimum of 2,000 hours
Must be verified by an active CPA in good standing
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates must pass the rigorous CPA exam in order to earn the distinction of this credential.
Before candidates can sit for the exam, they must satisfy their state’s requirements and qualifications. Each state has its own set of eligibility requirements for the CPA exam, which should not be confused with licensing requirements.
In order to sit for the CPA exam in the state of Washington, candidates must meet specific educational requirements at the time of application or be enrolled in college coursework that will satisfy the requirements within 180 days of taking the first exam section. First-time candidates must provide proof of eligibility by having their college or university send official transcripts directly to the CPAES (CPA Exam Services) demonstrating that they have completed the educational requirements, which include:
Those who are enrolled in college courses at the time of the application can submit transcripts along with a completed Certificate of Enrollment form. This form states that the candidate is currently enrolled and that all requirements will be completed within 180 days following the date the first test section is taken.
All final official transcripts showing completion of all coursework must be submitted within 210 days of taking the first test section of the examination. All transcripts and Certificate of Enrollment forms must be sent to CPAES directly from the applicable academic institution
All first-time applicants are required to pay both an application fee and applicable examination fees upon submission of the first-time application. They must also submit official transcripts and any other necessary documentation to satisfy eligibility requirements. All re-examination candidates are required to pay both a registration fee and applicable examination fees but do not have to resubmit transcripts.
First-time applicants must submit official transcripts to CPAES documenting satisfaction of educational requirements or a completed Certificate of Enrollment form. All transcripts and Certificate of Enrollment forms must be sent to CPAES directly from the applicable academic institution.
Candidates can apply online through cpacentral.nasba.org. They will be prompted to create a user account, which will allow them to apply to take the exam, view scores, check application status and reprint the Notice to Schedule (NTS).
After receiving the required information, CPAES will issue an Authorization to Test (ATT) to the National Association of State Boards of Accountancy (NASBA). NASBA will then send the candidate a Notice to Schedule (NTS), which lists the deadline for testing. An examination appointment cannot be scheduled without a valid NTS.
Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling, or cancellation of testing appointments is done through Prometric. Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:
In addition to application fees paid at the time of application, first-time candidates must also pay exam section fees as follows:
Re-exam applicants must pay both a registration fee and the specific examination fees. Exam fees are the same as those for first-time applicants. Registration fees are as follows:
Candidates can apply for one or more sections of the examination at a time but are advised to only apply for a section of the examination if they are ready to take it within six months of the application date.
Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.
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