Washington

Eligibility for Examination

As a first-time applicant, you must have completed:

• At least 150 semester hours of college education, and
• A baccalaureate or graduate degree from an accredited U.S. college or university, and
• A concentration in accounting, which means:
  • 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.
  • The following are examples of acceptable accounting courses:
    • Introductory/Elementary Accounting
    • Intermediate Accounting
    • Advanced Accounting
    • Cost/Managerial Accounting
    • Audit
    • Tax courses
    • Accounting Information Systems
  • The following are examples of acceptable upper level accounting courses:
    • Intermediate Accounting
    • Advanced Accounting
    • Managerial Accounting
    • Cost Accounting
    • Governmental Accounting
    • Auditing
    • Tax Courses
    • Accounting Information Systems
    • Not-for-Profit Accounting
    • Accountant Theory
    • Forensic Accounting
    • Financial Statement Analysis
    • Any accounting courses taken as part of a Master’s Program
  • 24 semester hours (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses, that can include:
    • Macro- and Micro-economics
    • Budgeting
    • Investments
    • Business law
    • Statistics
    • Money & Banking
    • Finance courses
    • Management and administration

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 educational requirement at the time of application:

• You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
• Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
• The degree you have earned must be posted on your official transcript.
• Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
• Photocopies of transcripts are not official and cannot be accepted.
• If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
• Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

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

• You must submit an official transcript from each school you attended.
• 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.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

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.:

The Washington Board has approved NASBA International Evaluation Services (NIES) as the recognized evaluation service regarding evaluation of international credentials. Email: nies@nasba.org

• You must obtain the form to request this service from the evaluation service agency,
• submit a translated copy of each international transcript used for the evaluation,
• and 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.
• Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
• If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received 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 at the time of application.
• If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
• Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

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.

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.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
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. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four 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.

Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.

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 Testing Accommodations Request Form for more information.

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.

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.

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.