Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. 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.
You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
Send any additional required information or documents to:
CPA Examination Services – WA
Materials to be Submitted with Application
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.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
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.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
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.
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.
Eligibility for Examination
As a first-time applicant, you must have completed:
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
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.
If you who have completed the educational requirement at the time of application:
If you are currently enrolled in college at the time of application:
After all educational requirements have been met:
You are also advised:
If you have completed educational requirements at institutions outside the U.S.:
The Washington Board has approved the recognized evaluation services listed below regarding evaluation of international credentials. The following are preferred evaluation services:
Please contact the Board-recognized evaluation service listed below regarding evaluation of education obtained from a non-accredited U.S. College or University:
The remaining Board-recognized evaluation services are:
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.
Public Disclosure Act: 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.
There is not a residency requirement for the state of Washington.
Toll Free: 1.800.CPA.EXAM
- MEMBER CENTER