CPA exam and license requirements in Washington
Washington requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Washington State Board of Accountancy. Last reviewed 2026-08-10.
- Credit hours to sit
- 120
- Credit hours to license
- 150
- Exam fee per section
- $262.64
- Exam credit window
- 36 months
- State ethics requirement
- See below
How many credit hours do you need to sit for the CPA exam in Washington?
Washington requires 120 semester credit hours to sit for the CPA exam. Candidates in Washington sit under the rules of the Washington State Board of Accountancy.
How many credit hours do you need for a CPA license in Washington?
Washington requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.
How much does the CPA exam cost in Washington?
The CPA exam in Washington costs $262.64 per section, a $103 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Washington board and NASBA fees and exclude review course costs and any re-take fees.
How long do you have to pass all four CPA exam sections in Washington?
Washington gives candidates a 36-month window to pass all four CPA exam sections. The clock starts when the first section is passed.
Does Washington require a CPA ethics exam?
Washington: Complete the AICPA Professional Ethics comprehensive course and pass its exam with a score of 90% or better before initial licensure.
What work experience is required for a CPA license in Washington?
Washington requires one year (12 months, 2,000 hours) of CPA-verified experience for the 150-hour or master's routes, or two years (24 months, 4,000 hours) under the new bachelor's pathway.
Who regulates CPAs in Washington?
CPAs in Washington are regulated by the Washington State Board of Accountancy. Its published requirements are at https://acb.wa.gov.
Recent changes and notes for Washington
- New pathway effective November 20, 2025 (WSR 25-21-108): a bachelor's degree plus 2 years of experience qualifies with only 120 credits.
- The 150-hour routes (master's, or bachelor's plus 30 hours) remain; the bachelor's-plus-30 option sunsets December 31, 2035.
- Accounting concentration is 24 semester hours of accounting plus 24 of business administration.
- Washington's own 4-hour ethics-and-regulations course is a CPE/renewal requirement, not a licensure exam; no residency, citizenship, or SSN requirement.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.
Source: https://acb.wa.gov/individual-licensing/education-requirements. Requirements change; confirm with the Washington State Board of Accountancy before applying.