Washington CPA Exam Requirements 2026
Washington's current exam-eligibility formula is One of Washington's three completed education routes, each with an accounting concentration. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Washington CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Adopted And Effective: Effective November 20, 2025, Washington recognizes a bachelor's degree plus two years, a post-baccalaureate degree plus one year, or a bachelor's degree plus 30 additional semester hours and one year; the third route expires in 2035. Effective November 20, 2025.
Are you eligible for the CPA Exam in Washington?
Washington's current sitting rule is: One of Washington's three completed education routes, each with an accounting concentration. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or qualifying post-baccalaureate route.
- Complete 24 qualifying accounting semester hours.
- Complete 24 qualifying business semester hours.
Named coursework and accreditation
- Degree and coursework must satisfy Washington Board standards.
Degree and coursework must satisfy Washington Board standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Washington jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Pathway formula | Pathway formula | One of Washington's three completed education routes, each with an accounting concentration |
| Accounting | 24 | 36 | Course classification is determined by the application authority. |
| Business | 24 | 36 | Course classification is determined by the application authority. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Published education pathways
Option A — bachelor's degree
- Completed bachelor's degree
- 24 accounting hours
- 24 business hours
- Accounting concentration or equivalent
- All education must be complete before applying.
Option B — post-baccalaureate degree
- Completed post-baccalaureate degree
- 24 accounting hours
- 24 business hours
- Accounting concentration or equivalent
- All education must be complete before applying.
Option C — bachelor's degree plus 30 hours
- Completed bachelor's degree
- 30 additional semester hours
- 24 accounting hours
- 24 business hours
- Accounting concentration or equivalent
- All education must be complete before applying.
- Available through December 31, 2035
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Confirm with the application authority
- AP credit: Allowed subject to the published conditions
- Pass/fail credit: Confirm with the application authority
- Internship credit: Allowed subject to the published conditions
Washington eligibility gap planner
Enter your education and personal details to compare them with the published Washington requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Washington
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- NIES evaluation for foreign education.
Processing time
The application authority does not publish a standard processing time.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Washington application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Washington application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Washington exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 36-month credit window
Follow the jurisdiction's exact rule and the expiration shown in your candidate account.
- Washington's current jurisdiction materials provide a 36-month credit window.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: Yes
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Confirm evaluator acceptance before purchasing a report.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Washington participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Washington CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | One of Washington's three completed education routes, each with an accounting concentration | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Adopted And Effective: Effective November 20, 2025, Washington recognizes a bachelor's degree plus two years, a post-baccalaureate degree plus one year, or a bachelor's degree plus 30 additional semester hours and one year; the third route expires in 2035. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Bachelor's degree plus two years
Bachelor's degree with an accounting concentration and two years of experience.
Effective: November 20, 2025
Post-baccalaureate degree plus one year
Post-baccalaureate degree with an accounting concentration and one year of experience.
Effective: November 20, 2025
Bachelor's degree plus 30 hours and one year
Bachelor's degree, accounting concentration, 30 additional semester hours, and one year of experience.
Effective: November 20, 2025 · Sunsets: December 31, 2035
Pathway timing matters: Effective date: November 20, 2025. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Washington CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Washington?
Washington's current education formula is: One of Washington's three completed education routes, each with an accounting concentration. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Washington?
No. Washington allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Washington to take the CPA Exam?
No Washington jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Washington?
Washington does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Washington?
The current known first-section total is $467.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Washington CPA Exam credits last?
Washington provides a 36-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Washington?
Washington accepts foreign education subject to an approved credential evaluation. The official instructions require NIES.
Your next CPA Exam research steps
Use this Washington page as your eligibility command center, then move into application timing and study-material research.
Official Washington sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Washington CPA ExamNational Association of State Boards of Accountancy · NASBA
- Permanent Rules — WSR 25-21-108Washington State Register · Official Rulemaking
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.