District of Columbia

Educational requirements to apply for a CPA license in the District of Columbia vary depending on the date the applicant received their baccalaureate degree:

Requirements for licensure if you earned your degree prior to January 1, 2000:

• Bachelor’s degree from regionally accredited institution
• 120 semester hours in general college level education
• 24 semester hours in accounting subjects, to include:
  • 3 semester hours in Financial Accounting
  • 3 semester hours in Auditing
  • 3 semester hours in Cost or Managerial Accounting
  • 3 semester hours in U.S. Federal Income Tax
• 3 semester hours in Commercial or Business Law

Requirements for licensure if you earned your degree after January 1, 2000:

• Bachelor’s degree from regionally accredited institution
• 150 semester hours in general college level education
• 24 semester hours in accounting subjects, to include:
  • 3 semester hours in Financial Accounting
  • 3 semester hours in Auditing
  • 3 semester hours in Cost or Managerial Accounting
  • 3 semester hours in U.S. Federal Income Tax

3 semester hours in Commercial or Business Law

Successful passing of the Uniform CPA Exam or IQEX Exam.

• Initial – $175
• Transfer of Grades – $175

Below are experience requirements you must obtain to apply for a CPA license in the District of Columbia.

Public Accounting Experience

• One (1) year of qualifying experience in the areas of Public Accounting, Industry, Government and/or Academia:
  • Must include a minimum of 2,000 hours which must have been obtained over a period of not less than one (1) year and not more than three (3) years.
  • Must be within ten (10) years immediately preceding the date of application for licensure.
  • Must be attested to by a holder of a U.S. CPA permit/license to practice public accounting.
  • Experience shall consist of full or part-time employment.
  • Acceptable experience may consist of providing any type of business services or advice using accounting, attest services, compilation, management advisory, financial advisory, tax, or consulting skills.  The Board shall consider such factors as the complexity and diversity of the work.

The NASBA Experience Verification service is available to those who do not have access to an active U.S. CPA for verification.

Click the following links to apply online:

• APPLY ONLINE – Individual License

To apply for a license via reciprocity, you will need to apply through the DC Board directly at: https://govservices.dcra.dc.gov/oplanewlicense 

The Board may issue a license to practice as a CPA in the District of Columbia to applicants licensed in foreign countries who meet the following criteria:

• The applicant is a member in good standing of any professional accounting organization which has a current Mutual Recognition Agreement with NASBA and the AICPA or any successors or assignee as selected by the Board;

The applicant has passed the International Uniform CPA Qualification Examination (IQEX).