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State Requirements


State & Territory Requirements

Last Updated 4/27/2023


Age Requirement No
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A. Degree)
Participates in International Examination Program Yes
Hours in Accounting: 24 semester hours in accounting subjects of which 15 are at the upper division or graduate level. Also required for licensure: 24 semester hours in business administration subjects at the undergraduate or graduate level.
Exam sitting requirements: 120 hours including B.A. and an accounting major or concentration of at least: twenty-four semester hours (thirty-six quarter hours) or the equivalent in accounting subjects of which at least fifteen semester hours must be at the upper level or graduate level (an upper-level course is defined as a course that frequently carries completion of a lower-level course(s) as a prerequisite); and Twenty-four semester hours (thirty-six quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
Experience Requirements: 1 year general experience, verified by a licensed CPA, through the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory or consulting skills gained through the practice of public accounting and/or employment in industry, academia, or government.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure.
State Society

Washington Society of Certified Public Accountants

Benjamin Warren


902 140th Ave NE

Bellevue, WA




  • A social security number is required for US Citizens, but is not required for foreign applicants
  • *Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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