Does DC have a 120-credit pathway?

Yes. B26-0494 passed the DC Council on July 14, 2026, Mayor Bowser signed it on August 10, 2026 as D.C. Act A26-0412, and it became D.C. Law L26-0183, effective September 25, 2026, according to the Council's records. It creates a pathway of a bachelor's degree with an accounting concentration (or equivalent coursework) plus 2 years of CPA-verified experience, and adopts individual-based mobility for out-of-state CPAs. Confirm with the DC Board of Accountancy how it is accepting applications under the new pathway.

How many credits do I need to sit for the CPA exam in DC?

DC requires 120 credit hours with 24 accounting credits and 3 business credits to sit for the CPA exam. Full licensure requires 150 credits.

DCCPA Requirements 2026Updated October 20, 2026

District of Columbia CPA Requirements

Everything you need to become a CPA in District of Columbia

120/150

Credit Hours*

Year Experience

$175

License Fee

CPE Hours/2 Years

Key Facts

✓150 credit hours for the traditional licensure route
✓120 credits to sit for the CPA exam
✓120-credit pathway is law: D.C. Law L26-0183, effective September 25, 2026 (bachelor's degree with an accounting concentration plus 2 years of experience)
✓No ethics exam required
✓1 year of supervised experience required
✓80 hours of CPE every 2 years

*District of Columbia offers a 120-credit pathway (B26-0494) with additional experience requirements. See Licensure Pathways below for details.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree

Total Credit Hours150

Accounting Credits24

Business Credits24(for licensure)

Additional Requirements:

•Must include 24 semester hours in accounting courses
•Must include 24 semester hours in business courses

District of Columbia offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)

SupervisionLicensed CPA

Acceptable Experience Types:

✓Public accounting
✓Private industry
✓Government

Exam Eligibility

Education to Sit120 credits with 24 accounting credits covering financial accounting, auditing, cost accounting and federal income taxes, plus 3 credits specifically in commercial law

Credits to Sit120

Accounting Credits to Sit24

Business Credits to Sit3

Minimum Age18 years

Residency RequiredNo

SSN RequiredYes

Licensing & CPE

Initial License Fee$175

Renewal Fee$110

Renewal Period2 years

CPE Hours Required80 per 2 years

Ethics CPE RequiredNo

Exam vs. Licensure: District of Columbia requires different credit thresholds to sit for the CPA exam versus obtaining your license. Business credits: 3 to sit, 24 for licensure. Total credits: 120 to sit, 150 for licensure.

Licensure Pathways

Active

Traditional 150-Credit Pathway

150

Credits

Year Exp.

•150 semester hours including accounting and business concentration
•1 year of supervised experience under a CPA

ActiveB26-0494

120-Credit + Experience Pathway

120

Credits

Years Exp.

Effective: September 25, 2026

•B26-0494 passed the DC Council on final reading July 14, 2026 and was signed by Mayor Bowser August 10, 2026 as D.C. Act A26-0412
•Now law: D.C. Law L26-0183, effective September 25, 2026, per the Council's legislative records (lims.dccouncil.gov, read October 20, 2026)
•Enacted text (Act 26-412, section 47-2853.42 as amended, read October 20, 2026): a bachelor's degree with an accounting concentration, or a bachelor's supplemented with the equivalent of one, plus 2 years of experience verified by a licensed CPA, plus the exam
•One of the 2 years may be replaced by 30 semester credit hours above the bachelor's minimum; a post-baccalaureate accounting degree needs 1 year
•The Mayor may add licensure requirements by rule, so the Board's regulations may still carry credit-hour rules this page does not reflect
•Bill also adopts individual-based practice privilege (automatic mobility) for out-of-state CPAs
•Introduced November 20, 2025 at the request of Mayor Bowser
•How the Board of Accountancy is accepting applications under the new pathway, and whether its rules still state 150 hours, was not checked

District of Columbia State Board of Accountancy

DC Board of Accountancy

Visit Official Website

(202) 671-4500

dlcp@dc.gov

Application Tips

1.Verify current requirements on the official state board website before applying
2.Have official transcripts sent directly from your educational institution
3.Allow 4-6 weeks for application processing
4.Keep copies of all submitted documents for your records

Disclaimer: Requirements may change. Always verify current requirements with the District of Columbia State Board of Accountancy before beginning your application. Last updated: 2026-10-20.