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International Reciprocity

International recognition for professional accountants has become increasingly important in the current global business environment.  Washington recognizes the U.S. International Qualifications Appraisal Board (IQAB) approved agreements with several organizations from other countries. 

To determine if your organization has been accepted by IQAB, please view the list from NASBA’s International Qualifications Examination (IQEX). 

If your professional credential institute is not listed and you want to be licensed as a CPA in Washington, you will need to take the Uniform CPA Examination.

If you are eligible, you will need to:

  1. Pass the International Qualifications Examination (IQEX) (or its CAQEX predecessor). Please note that the IQEX is only offered once per year.
  2. Verify that you have met the good character requirements.
  3. Verify completion of the AICPA self-study course titled Professional Ethics: the AICPA's Comprehensive Course with a grade of 90% or better.
  4. Verify that you have completed at least one year of public accounting or other experience that meets our requirements within the last eight years.
  5. Provide verification from NASBA to the Board, with your IQEX exam score.
  6. Provide verification of licensure from the Institute of Chartered Accountants.
  7. Submit a completed application through our Online Services.

You may not use the title CPA until the date the approval and your license is posted on the Board's Licensee Search and, therefore, made publicly available for confirmation.

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