Washington

1. Official transcript(s). Directly from academic institution to CPAES.
2. Certificate of Enrollment, if applicable. Directly from academic institution to CPAES.
3. International Evaluation, if applicable. Directly from evaluation agency to CPAES.
4. International transcripts, if applicable, in your native language and translated to English. Directly from each academic institution to CPAES or as an attachment to your International Evaluation Report.
5. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

If you wish to transfer examination scores from Washington to another state, please contact the Washington State Board of Accountancy.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

1. At least 150 semester hours of college education, and
2. A baccalaureate or graduate degree from an accredited U.S. college or university, and
3. A concentration in accounting, which means:
   1. 24 semester hours (36 quarter) in accounting subjects, of which at least 15 semester (22.5 quarter) hours are at the upper level or graduate level.
   2. The following are examples of acceptable accounting courses:
      1. Introductory/Elementary Accounting
      2. Intermediate Accounting
      3. Advanced Accounting
      4. Cost/Managerial Accounting
      5. Audit
      6. Tax courses
      7. Accounting Information Systems
   3. The following are examples of acceptable upper level accounting courses:
      1. Intermediate Accounting
      2. Advanced Accounting
      3. Managerial Accounting
      4. Cost Accounting
      5. Governmental Accounting
      6. Auditing
      7. Tax Courses
      8. Accounting Information Systems
      9. Not-for-Profit Accounting
      10. Accountant Theory
      11. Forensic Accounting
      12. Financial Statement Analysis
      13. Any accounting courses taken as part of a Master’s Program

Note: For the purpose of meeting this subsection, you will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken. This additional credit will only be applied toward the accounting requirement; it will not be applied toward the required 150 semester hours. AND

1. 24 semester hours (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses including:
   1. Macro- and Micro-economics
   2. Budgeting
   3. Investments
   4. Business law
   5. Statistics (no more than 6 undergraduate semester hours)
   6. Money & Banking
   7. Finance courses
   8. Management and administration
   9. Accounting courses in excess of the required 24 semester hours.

Please note: Washington State does not accept credits earned from a volunteer membership, unless either a U.S. college or university or an equivalent foreign college or university accepts those credits.

Transcripts

If you have completed the education requirement at the time of application:

• You must submit an official transcript from each academic institution at which original credit was earned toward the education requirement.
• The award of your baccalaureate degree must be reflected on the transcript.
• The official transcript(s) must be submitted to CPA Examination Services directly from the academic institution(s). Transcripts may be submitted in either paper form or electronically delivered through a secure service. Transcripts submitted as an email attachment are not official.
• Photocopies of transcripts and faxed transcripts are not official.
• Transcripts “Issued to Student” are not official.
• If the required documentation is not provided, you will not be permitted to take the examination, and you will forfeit the application fees paid.
• Please Note: Education documents received prior to your application will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents when you apply.

If you are currently enrolled in college at the time of application:

• You must submit an official transcript from each academic institution at which original credit was earned toward the education requirement.
• You must submit a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all in progress courses and/or degree requirements will be completed within 180 days following the date you take your first test section. You must submit your final official transcript showing completion of all coursework and/or degree within 210 days of taking the first test section of the examination.
• The Certificate of Enrollment must be signed by an authorized official of the college and signed by you. The form is available on the NASBA website.
• The official transcript(s) and Certificate of Enrollment must be submitted to CPA Examination Services directly from the academic institution.
• If the required documentation is not provided, you will not be permitted to take the examination, and you will forfeit the application fees paid.
• Please Note: Education documents received prior to your application will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents when you apply.

After all educational requirements have been met:

• You must submit an official transcript within 210 days of taking your first test section to confirm your degree has been conferred and you have satisfactory completed the courses listed on your Certificate of Enrollment.
• The final official transcript must display satisfactory completion of all courses, the degree earned and the degree graduation date.
• The official transcript must be submitted to CPA Examination Services directly from the academic institution.

You are also advised:

• If you fail to either 1) complete the education requirements within 180 days of taking your first test section of the examination or; 2) submit the final official school transcript (directly from the school to CPA Examination Services) within 210 days of taking your first test section of the examination: all of your examination scores will be invalid.
• If the final official transcript is not received, your application will be determined to be incomplete, you will not receive any credit for any Uniform CPA Examination section taken, and you will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S.:

• You must have your education credentials evaluated by one of the following agencies:
  • Academic Credentials Evaluation Institute, Inc. (ACEI)
  • Academic & Credential Records Evaluation & Verification Service (ACREVS Inc.)
  • American Education Research Corporation (AERC)
  • Education Credential Evaluators, Inc. (ECE)
  • Educational Records Evaluation Service (ERES)
  • Foreign Academic Credentials Services (FACS)
  • Foundation for International Services, Inc. (FIS)
  • Global Education Credential Evaluation Service – RLK Associates (EDUCES)
  • Global Services Associates (GSA)
  • International Education Research Foundation (IERF)
  • Josef Silny & Associates (JS&A)
  • NASBA International Evaluation Services
  • World Education Services, Inc. (WES)

You must obtain the form to request this service from the evaluation service agency. You must submit to the evaluation service agency an international transcript(s) from each academic institution at which original credit was been earned toward the education requirement. The evaluation of your international transcript(s) must be a course-by-course comparison to Washington’s education requirements.

Completed original evaluations must be submitted to CPA Examination Services within 60 days from the date your examination application is received. The original evaluation must be received directly from the evaluation service. Photocopies are not acceptable.

A copy of the international transcript must be included with the report sent to CPA Examination Services from the evaluation service. Your application will be considered incomplete without these documents and your application will not be processed until your transcripts are provided.

If required documentation is not received, your application will be determined to be incomplete. You will not be permitted to take the examination and will forfeit the application fee paid.

Please Note: Education documents received prior to your application will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents when you apply.

If you have completed education requirements from a non-accredited U.S. college or university:

• You must have your credentials evaluated by Education Credential Evaluation Service – RLK Associates
• You must obtain the form to request this service from the evaluation service agency.
• You must submit to the evaluation service agency a transcript(s) from each academic institution at which original credit was been earned toward the education requirement. The evaluation of your education must be a course-by-course comparison to Washington’s education requirements.
• Completed original evaluations must be submitted to CPA Examination Services within 60 days from the date your examination application is received. The original evaluation must be received directly from the evaluation services. Photocopies are not acceptable.
• If required documentation is not received, your application will be determined to be incomplete. You will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: Education documents received prior to your application will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents when you apply.

Please note: the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as public record.

Course Requirements

• Credit for CPA review courses, CLEP, AP or PEP are acceptable toward the accounting requirements when you receive credit for the courses at a regionally accredited U.S. university. These credits must appear on an official transcript. The college or university establishes the number of credit hours for the course.
• Credit for correspondence, Pass/fail, internship and online courses are acceptable when you receive credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript. The college or university establishes the number of credit hours for the course.
• An upper level course is defined as a course that requires completion of a lower level course as a prerequisite.

Residency

There is not a residency requirement for the state of Washington.