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Before applying for a CPA license through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s licensure requirements below.
Please review the information below carefully before submitting your application.
Applicants who have Passed all 4 Sections of the CPA Examination
If you currently hold a CPA license and previously created a CPA Portal account for examination services, simply log in using your existing account.
If you have successfully passed all four sections of the CPA Examination, and never held a CPA license, follow these steps:
- Log in to the CPA Portal using the account you previously used for CPA Examination services.
- Select “Apply Now.“
- Choose your jurisdiction.
- Select the licensing application you wish to submit.
If you have never logged into the CPA Portal but have previously passed the examinations, please follow these steps:
- Visit NASBA.org – Sign In
- Instead of signing in, please click “Sign Up” to create an okta account.
- Verify with verification email, and accept the informed consent.
- Once you reach the application dashboard click on the CPA Portal and click “Existing Candidate”.
- Match to your previous application account using your National Candidate ID, Email, and Date of Birth.
- If you are licensed already, click “Link Existing License” on the home page of the CPA Portal.
Applicants Licensed in a Non-NASBA Managed Jurisdiction
If you currently hold a CPA license in a jurisdiction not managed by NASBA and would like to apply for licensure in a NASBA-managed jurisdiction, you must:
- Log in to your CPA Portal account. If you do not have a CPA Portal Account, please follow the directions listed above for creating an account and matching to your previous account associated with the CPA Examination.
- Select “Link Existing CPA License.”
- Complete the license-linking process before submitting your new licensure application.
Puerto Rico, U.S. Virgin Islands, and Commonwealth of the Northern Mariana Islands Applicants
Some applicants from Puerto Rico, the U.S. Virgin Islands, and the Commonwealth of the Northern Mariana Islands received an email indicating that a CPA Portal account was created on their behalf.
- If you received this email, please refer to the PDF instructions below for guidance on setting up your account.
Licensure OKTA Instructions
- If you did not receive an account setup email, log in using the CPA Portal account previously used for your CPA Examination services or create a new account and match as an existing candidate.
Need Assistance?
Before beginning your application, please ensure your CPA Portal account information is accurate and that any existing licenses have been linked, if applicable. Following these steps will help prevent delays in processing your licensure application.
If you are still encountering issues, please email [email protected] or call 866-350-0017.
Education
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.
Exam
Successful passing of the Uniform CPA Exam or IQEX Exam.
Fees
- 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.
Experience
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.
Online Applications
Click the following link to apply online:
Reciprocity Applicants
International Applicants
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).
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