Washington

1. Official transcript(s). Directly from academic institution to CPAES.
2. Certificate of Enrollment, if applicable. Directly from academic institution to CPAES.
3. International Evaluation, if applicable. Directly from evaluation agency to CPAES.
4. International transcripts, if applicable, in your native language and translated to English. Directly from each academic institution to CPAES or as an attachment to your International Evaluation Report.
5. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

If you wish to transfer examination scores from Washington to another state, please contact the Washington State Board of Accountancy.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

1. At least 150 semester hour credits of college education, and
2. A baccalaureate or graduate degree from an accredited U.S. college or university, and
3. A concentration in accounting, which means:
   • 24 semester hour credits (36 quarter) in accounting subjects, of which at least 15 semester (22.5 quarter) hours are at the upper level or graduate level which may include one of each the following courses:
     • Introductory/Elementary Accounting
     • Intermediate Accounting
     • Advanced Accounting
     • Cost/Managerial Accounting
     • Audit
     • U.S. Federal Taxation/ Accounting law (this does not include business law);
     • Accounting Information Systems
     • Note: For the purpose of meeting this subsection, you will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken. This additional credit will only be applied toward the accounting requirement; it will not be applied toward the required 150 semester hours. AND
   • 24 semester hour credits (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses including:
     • Macro- and Micro-economics,
     • Budgeting,
     • Investments,
     • Business law,
     • Statistics (no more than 6 undergraduate semester hours),
     • Money & Banking,
     • Finance courses,
     • Management and administration,
     • Accounting courses in excess of the required 24 semester hours.

All educational transcripts, Certificate of Enrollment, and/or foreign evaluations are required to be submitted at the time of application. All educational transcripts are required to be submitted to CPA Examination Services directly from the academic institution(s) and/or evaluation services. Transcripts may be submitted in either paper form or electronically, by eSCRIP-SAFE.

Transcripts

If you have completed the educational requirement at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned at the time of application.
• The award of the baccalaureate degree must be reflected on the transcript.
• The official transcript(s) must be received directly from the academic institution(s). Transcripts may be submitted in either paper form or electronically, by eSCRIP-SAFE.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are not acceptable.
• If required documentation is not provided, you will not be able to take the examination, and you will forfeit the application fees paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you are currently enrolled in college at the time of application, you must:

• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all course, graduation requirements and degree will be completed within 180 days following the date you took the first test section and will submit final official transcripts showing completion of all coursework and/or degree posted within 210 days of taking the first test section of the examination. The form must be signed by an authorized official of the college and signed by you. The form is available on the NASBA website.
• The official transcript(s) and Certificate of Enrollment Form must be received directly from the academic institution.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

After all educational requirements have been met, you must:

• have the academic institution(s) submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses within 210 days of taking the first test section of the examination.
• The final official transcript must display satisfactory completion of all courses and the degree graduation date.
• The official transcript must be received directly from the academic institution.

You are also advised:

• Examination scores will not be released until CPA Examination Services receives the final official transcript.
• If you fail to either 1) complete the education requirements within 180 days of taking the first test section of the examination or; 2) submit the final official school transcript (directly from the school to CPA Examination Services) within 210 days of taking the first test section of the examination: all of your examination scores will be invalid.
• If the required final official transcript is not received, the application will be determined to be incomplete and you will not receive examination score(s), will not receive any credit for any Uniform CPA Examination section taken, and will be required to reapply as a First-time applicant.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your educational credentials evaluated by one of the following agencies:
  • Academic Credentials Evaluation Institute, Inc. (ACEI)
  • Academic & Credential Records Evaluation & Verification Service (ACREVS Inc.)
  • American Education Research Corporation (AERC)
  • Education Credential Evaluators, Inc. (ECE)
  • Educational Records Evaluation Service (ERES)
  • Foreign Academic Credentials Services (FACS)
  • Foundation for International Services, Inc. (FIS)
  • Global Education Credential Evaluation Service – RLK Associates (EDUCES)
  • Global Services Associates (GSA)
  • International Education Research Foundation (IERF)
  • Josef Silny & Associates (JS&A)
  • NASBA International Evaluation Services
  • World Education Services, Inc. (WES)
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Washington requirements.
• Completed original evaluations must be submitted to CPA Examination Services within 60 days from the date the application is received. The original evaluation must be received directly from the evaluation services. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements from a non-accredited U.S. college or university, you must

• have your credentials evaluated by Education Credential Evaluation Service – RLK Associates
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned to the evaluation service agency.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Washington requirements.
• Completed original evaluations must be submitted to CPA Examination Services within 60 days from the date the application is received. The original evaluation must be received directly from the evaluation services. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.

Please note: the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as public record.

Course Requirements

• CPA review, CLEP or PEP courses are acceptable toward the accounting requirements when you receive credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript. The college or university establishes the number of credit hours for the course.
• Correspondence, Pass/fail, internship and online courses are acceptable when you receive credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript. The college or university establishes the number of credit hours for the course.
• Upper division courses are defined as a course that frequently carries completion of a lower level course(s) as a prerequisite.

Residency

There is not a residency requirement for the state of Washington.