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For more information on the CPA exam visit the
Washington CPA Board website.
For more information on becoming a CPA, visit "this
way to CPA."
School of Business, OM 379
Saint Martin's University
5000 Abbey Way SE
Lacey, WA 98503
Eligibility and application for the CPA examination
To be eligible to take the CPA exam, you must have completed:
At least 150 semester credits of college education, including:
- A baccalaureate degree of higher
- 24 semester credits in accounting subjects with 15 credits at the
upper or graduate level
- 24 semester credits in business administration subjects
To apply for your first Washington State CPA license as a Washington
candidate, you will need to:
- Pass the CPA exam.
- Verify that you have met the good character requirements (this will be
done on your application).
- Verify that you completed a course and an examination on materials
covering all of the AICPA Code of Professional Conduct and have obtained
a score of 90% or better on the exam
- Verify that your
experience is qualified and complete an 'Experience Affidavit'.
- Verify that if it has been more than four years since you passed the
CPA exam, that you have completed the following Continuing Professional
- 120 hours within the 36 months immediately preceding the
date you submit your application. This is limited to 24 CPE
hours in nontechnical subject areas.
- Four hours in
Board approved ethics
and regulations applicable to the practice of public
accounting in Washington State within six months immediately
preceding the date you submit your application.
- Verify that you have reviewed an example of what your CPE reporting
period will be for your first renewal
- Complete the license application.