The Evergreen State ranks 3rd on the U.S. News & World Report Best State for Business list, and you don’t have to look very hard to see why. Nine different Fortune 500 companies are headquartered in the greater Seattle area, all of them household names, including familiar favorites Microsoft, Starbucks, Amazon, and Costco.
These are the kinds of companies that define entire industries, and the forest of startups and suppliers that have grown up around them has pushed the state right to the top of national lists tracking GDP growth. Research and analytics firm IBISWorld has pegged Washington at number one for state GDP growth.
Job growth is just as voracious. You don’t have to look too hard to find highly-trained CPAs here in high-paying positions. The U.S. Department of Labor-sponsored resource, O*Net, expects this trend to continue through 2028, forecasting a supersonic 15 percent job growth rate for accountants and auditors in this field.
Washington CPAs earn among the highest salaries in the nation, with the state ranking in the top 10 for accountant compensation according to Bureau of Labor Statistics data.
You will see many of those positions opening up at the tech and retail giants that cemented the region’s place on the map. Still, there are also a lot of newly minted millionaires walking around who need investment and portfolio advising, retirement planning assistance, and tax preparation advice. There’s a ton of work for prominent local accounting firms, such as Spokane’s Anastasi, Moore & Martin, Bellevue’s Novogradac, or Moss Adams in Seattle, and there’s still room for CPAs who have what it takes to go independent, too.
Washington CPA Requirements Summary
- Education: Bachelor’s degree + 150 credit hours
- Exam: Pass all 4 sections of the Uniform CPA Exam
- Experience: 2,000 hours (12 months minimum)
- Ethics: Complete AICPA and Washington ethics courses
- Continuing Education: 120 hours every 3 years
- Average Salary: $101,380 annually
Learn exactly how you can become a CPA in Washington:
- Get Your Education in Washington
- Take the Uniform CPA Exam in Washington
- Gain the Necessary Experience in Washington
- Get Your Washington CPA License
- Continuing Education in Washington
- Washington CPA Salary Information
- Frequently Asked Questions
Step 1: Get Your Education – Meeting CPA Degree Requirements in Washington
Request information from Washington colleges and universities offering degrees in accounting. The Washington Board of Accountancy (WBOA) requires that all CPA candidates hold a bachelor’s or higher degree and complete 150 semester hours of college credit.
With most bachelor’s degrees in accounting consisting of 120 semester hours, going on to earn a master’s in accounting or a post-baccalaureate certificate is the standard way to get those 30 additional credits required to become a CPA in Washington. Many of these programs are available entirely online. You can also find specialized five-year CPA track programs that offer a blended bachelor’s and master’s curriculum designed specifically to give you the 150 semester hours you need to meet CPA requirements in Washington.
Accreditation Requirements
The WBOA recognizes all accounting degrees and additional credits in business and accounting earned through colleges and universities that hold standard institutional accreditation from recognized regional accreditors.
If you graduated from a non-accredited U.S. program or if your degree was earned outside of the U.S., your education must be evaluated by a Board-recognized evaluation service. A complete list may be found here. Results of your chosen agency’s evaluation of your college credits should be sent directly to CPAES.
Specific Coursework Requirements
Through a combination of your bachelor’s degree with a focus in accounting, additional certificates you might earn concurrently, and any additional graduate credits earned through a master’s or post-bachelor’s certificate, your 150 semester hours (225 quarter hours) must include:
Accounting Subject Requirements (24 Semester Hours)
Acceptable accounting courses include:
- Accounting information systems
- Tax courses
- Audit courses
- Cost and managerial accounting
- Advanced accounting
- Intermediate accounting
- Elementary or introductory accounting
Upper-level accounting courses include:
- Accounting courses taken as part of a master’s degree program
- Financial statement analysis
- Forensic accounting
- Accounting theory
- Non-profit accounting
- Governmental accounting
- Auditing
Note: Business law, payroll accounting, and accounting software-specific courses (QuickBooks, Quicken, etc.) do not qualify for the accounting subject requirement.
Business Administration Requirements (24 Semester Hours)
Acceptable business courses include:
- Accounting courses in excess of the 24 semester hour requirement above
- Management and administration
- Finance
- Money/banking
- Statistics (maximum 6 undergraduate semester hours)
- Business law
- Investments
- Budgeting
- Micro and macroeconomics
Step 2: Take The Uniform CPA Exam
If you are within 180 days of completing the Washington State Board of Accountancy’s educational requirements, you’re eligible to take the Uniform CPA examination.
Application Process
The Washington State Board of Accountancy has contracted with the National Association of State Boards of Accountancy’s Certified Public Accountants Examination Services (CPAES) for CPA exam processing, verification of eligibility, and reporting of scores. You can apply here to take the exam through CPAES.
If you used an educational evaluation service, the course-by-course evaluations should be sent directly to CPAES at:
CPA Examination Services Washington CoordinatorPO Box 198469
Nashville, TN 37219-8469
Exam Scheduling and Testing Sites
You will receive your Jurisdiction ID by mail or email. Once approved, you’ll receive a notification from NASBA to schedule the exam. Visit www.prometric.com to schedule and pay your exam fees.
Washington testing sites include:
- Spokane
- Puyallup
- Mountlake Terrace
If you require special accommodations when taking the exam, submit a modification form to CPAES upon scheduling. The form can be accessed here.
Step 3: Gain The Necessary Experience
Once you have passed the Uniform CPA Examination, you are only a few steps away from obtaining your license.
AICPA Ethics Course
Along with your CPA exam score, you will receive information from the American Institute of Certified Public Accountants (AICPA) regarding the required Code of Professional Conduct course. You must pass the course exam with a score of 90% or better. Order the course here.
Send verification of passing this course to:
Washington State Board of Accountancy (WBOA)P.O. Box 9131
Olympia, WA 98507-9131
Work Experience Requirements
Qualified work experience involves practicing public accounting within government or private industry. Your work experience must be:
Required Competencies
The employment experience should demonstrate that you have obtained the following competencies:
- Assessment of whether an entity has achieved its objectives
- Knowledge of WBOA rules applicable to licensed persons in Washington, including the Public Accountancy Act
- Development of appropriate data and documentation sufficient for analysis and conclusions
- An understanding of transaction streams and systems of information
- Effective communications in relation to the scope of work, findings, and conclusions
- Decision making, problem solving and critical thinking for analysis
Washington State Ethics Course
Prepare for and enroll in the Washington State Ethics and Regulations for New CPAs. You must pass the course exam with a score of at least 90%.
Step 4: Get Your Washington CPA License
After completing the education requirements, passing the Uniform CPA examination, and completing the qualified experience, you’re ready for Washington state CPA licensure.
Licensure Checklist
Application Submission
First-time Washington applicants submit an application for licensure through the WSBA online services.
You can use the title CPA as soon as your license approval is publicly available on the WBOA licensee search.
Special Cases for Licensure
Out-of-State Candidates
Suppose you are an out-of-state candidate applying for a Washington state CPA license. In that case, you’ll need to show that your education complies with the Washington State Board of Accountancy (WBOA) educational requirements that were in effect at the time you first passed your CPA exam.
Exam Passed Over Four Years Ago
If you passed the CPA exam four years ago or prior, you need to demonstrate completion of continuing professional education (CPE) hours as follows:
- 120 hours of CPE within the 3 years prior to filing your license application
- Maximum 24 hours in non-technical subject areas
- 4 hours of WBOA-approved ethics and regulations education within six months prior to submission
Reciprocity Options
If you are a licensed CPA in another state, you may qualify for WBOA mobility requirements. Three methods are available:
- Substantial Equivalency: All 50 states, CNMI, D.C., and Guam meet criteria
- 3-5 or 5-10 Method: Credits public accounting work in 3 of the last 5 years or 5 of the last 10 years
- Education and Experience Method: Submit transcripts and complete the Experience Affidavit
Step 5: Continuing Professional Education in Washington
As a CPA, you must comply with Washington’s continuing professional education (CPE) requirements.
CPE Requirements
First Reporting Period: After obtaining your first Washington state CPA license, complete 120 hours of CPE on or before December 31st of the third year. For example, if you obtain your license in any month of 2025, report your CPE hours before December 31, 2028.
Ongoing Requirements: Washington State requires 120 hours of CPE in each three-year reporting period to maintain CPA licensure, including a maximum of 24 hours in non-technical subjects and at least 4 hours in WBOA-approved ethics education.
CPE is available through organizations such as the Washington Society of Certified Public Accountants, the Washington Association of Accountants, and approved CPE providers online.
Washington CPA Salary Information
Washington CPAs enjoy some of the highest compensation in the nation. According to the Bureau of Labor Statistics, accountants and auditors in Washington earn well above the national average.
Statewide Salary Data
Metropolitan Area Salaries
Career Outlook
The job outlook for CPAs in Washington is exceptionally strong:
- 15% projected job growth through 2028 (well above the national average)
- Strong demand in tech companies, startups, and financial services
- Growing need for tax advisory and financial planning services
- Opportunities in both public and private accounting
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
How long does it take to become a CPA in Washington?
Typically 5-6 years: 4 years for a bachelor’s degree, 1 year for additional credits to reach 150 hours, plus time for exam preparation and gaining the required 2,000 hours of experience. Many candidates work in accounting positions while completing requirements.
What’s the CPA exam pass rate in Washington?
The national CPA exam pass rate is approximately 50-55% per section. Washington candidates typically perform at or above the national average, with strong educational programs supporting exam preparation.
Can I work while completing CPA requirements in Washington?
Yes, many candidates work in accounting positions while completing their education and preparing for the exam. The required 2,000 hours of experience can be gained through full-time or part-time employment in qualifying positions.
How much do CPAs earn in Washington compared to other states?
Washington ranks among the top 10 states for CPA salaries, with an annual mean wage of $101,380 compared to the national average of $79,520. The Seattle metropolitan area offers the highest compensation at $106,100 annually.
Are there online programs available to fulfill the 150-credit hour requirement?
Yes, many Washington colleges and universities offer online master’s in accounting programs and post-baccalaureate certificates that can help you meet the 150-credit hour requirement. These programs are designed to accommodate working professionals.
What types of work experience qualify for the CPA license in Washington?
Qualified experience includes public accounting, government accounting, corporate accounting, internal auditing, tax preparation, and financial analysis. The work must demonstrate competencies in business accounting and auditing skills and be verified by a licensed Washington CPA.
Professional Development After Licensure
Take a moment to congratulate yourself! You made it!
After celebrating, you may want to join prestigious professional organizations that promote certified public accounting and provide opportunities for professional development and networking. The biggest such organization is the American Institute of CPAs (AICPA).
At the state level, the Washington Association of Accountants offers professional education and promotes professionalism in the accounting profession. The Washington Society of Certified Public Accountants provides consumer education, professional education, and advocacy for CPAs.
You may also consider specializing in one of the accredited specialties recognized by the Washington State Board of Accountancy: Accredited Business Accountant (ABA), Accredited Tax Preparer (ATP), Accredited Tax Advisor (ATA), and Accredited Financial Planner (AFP).
Key Contact Information
- Washington State Board of Accountancy: acb.wa.gov | (360) 664-9194
- CPA Examination Services: Available through NASBA
- Prometric Testing Centers: www.prometric.com
Disclaimer: This guide provides general information about CPA requirements in the state of Washington. Requirements may change, and individual circumstances may vary. Always verify current requirements with the Washington State Board of Accountancy before making educational or career decisions.
