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Education Requirements

The Board contracts with CPA Exam Services (CPAES) for application requirements, intake, and processing for Washington's CPA exam applicants. If you have questions regarding meeting the education requirements to be eligible to take the CPA exam, please contact CPAES.

Current Education Requirements - After July 1, 2000

To be eligible to take the CPA exam, you must have completed:

  • At least one hundred fifty semester hours (two hundred twenty-five quarter hours) of college education, including:
    • A baccalaureate or higher degree; and
    • An accounting major or concentration as defined as 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.

Be sure to review the Information for First-Time Candidates and complete the Education Evaluation Worksheet to determine if you have met the qualifications to sit for the CPA exam.

You must meet the Board's education requirements before you submit an application.

Education Earned from the US or Outside of the US

US Education

  1. Determine if the Board recognizes your school.
  2. Determine if you completed the required education.

Outside US Education

  1. Have your education evaluated by a Board recognized evaluation service.
  2. Determine if you completed the required education.

Non-Accredited US College or University

  1. Have your education evaluated by a Board recognized evaluation service.
  2. Determine if you completed the required education.

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