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

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

• Have your credentials evaluated by NASBA International Evaluation Services.
• Require the agency to evaluate as follows:
  • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
  • A credential analysis that specifies:
    • The name of the country;
    • The degree awarded;
    • The year the degree was awarded; and
    • The entity that awarded the degree;
  • A course-by-course listing; and
  • A course credit analysis that includes:
    • Total credits earned toward the degree as stated on transcripts submitted;
    • Total accounting credits earned; and
    • Total business credits earned.

Education requirements must be met at the time of application. All education transcripts and/or international evaluations along with international transcripts are required to be submitted to CPAES. The complete law and rules of the Board may be obtained free online on the District of Columbia Board of Accountancy website.

Course Requirements

• Taxation courses must cover U.S. Federal Tax. Taxation courses focused on another country’s tax will be accepted as an accounting elective. These courses will not be accepted toward the Taxation requirement.
• Auditing courses must cover internal or external auditing. Other auditing-related subjects are not acceptable toward the Auditing requirement.
• Commercial and Business Law courses must cover U.S. commercial and business law. Courses focused on another country’s commercial and business law will not be accepted.
• Credit for CPA Review courses is not acceptable.
• Credit by examination is not acceptable toward the Accounting or Commercial or Business Law requirements.
• Credit earned from a junior college is acceptable.
• Transferred credits, including those transferred from an international school, are acceptable.

Successful passing of the Uniform CPA Exam or IQEX Exam.

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

Please Note: NASBA’s Licensing Services charges a separate fee from the D.C. State Board of accountancy licensure application. Candidates will incur additional board fees upon application to the board. All other licensure fees are to be paid to the State Board of Accountancy. You can find more information here.

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.

Click the following link 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).