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WACPA Requirements 2026Updated July 27, 2026

Washington CPA Requirements

Everything you need to become a CPA in Washington

120/150
Credit Hours*
1
Year Experience
$100
License Fee
120
CPE Hours/3 Years

Key Facts

  • ✓120-credit pathway available since November 20, 2025
  • ✓150-credit pathway sunsets December 31, 2035
  • ✓Does not require SSN (popular for international candidates)
  • ✓2 years (4,000 hours) experience under 120-credit pathway
  • ✓120 hours of CPE required every 3 years

*Washington offers a 120-credit pathway (WAC 4-30-060 (WSR 25-21-108)) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Washington does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

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
Additional Requirements:
  • •Must include auditing course
Washington offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA (must have held license for at least 5 years under 120-credit pathway)
Acceptable Experience Types:
  • ✓Public accounting
  • ✓Private industry
  • ✓Government

Exam Eligibility

Education to Sit120 credits with accounting concentration
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$100
Renewal Fee$230
Renewal Period3 years
CPE Hours Required120 per 3 years
Ethics CPE RequiredYes

Licensure Pathways

Active

Traditional 150-Credit Pathway (Sunsets December 31, 2035)

150
Credits
1
Year Exp.
  • •150 semester hours
  • •24 SH accounting, 24 SH business administration
  • •1 year of experience
  • •This pathway sunsets December 31, 2035
ActiveWAC 4-30-060 (WSR 25-21-108)

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: November 20, 2025

  • •Bachelor's degree with accounting concentration
  • •24 SH accounting, 24 SH business administration
  • •2 years of experience (24 months, 4,000 hours)
  • •Supervising CPA must have held license for at least 5 years
  • •Adopted via Board rule-making (WAC 4-30-060), public hearing October 17, 2025
Active

Graduate Degree Pathway

150
Credits
1
Year Exp.

Effective: November 20, 2025

  • •Master's or other graduate degree with accounting concentration
  • •1 year of experience

Washington State Board of Accountancy

Washington State Board of Accountancy

Visit Official Website(opens in new tab)
(360) 753-2586
customerservice@acb.wa.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 Washington State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Washington CPE & License Renewal

120
CPE Hours Per Period
3 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$100
Renewal Fee
$230 every 3 years
Full CPE GuideEstimate Total CPA CostInternational Candidates Guide

Frequently Asked Questions

Yes! Washington does not require a Social Security Number, making it accessible for international candidates.

Education Programs for Washington

11 programs meet CPA education requirements in Washington. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Washington? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

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