District of Columbia CPA Ethics Exam Requirements [2022]

District of Columbia CPA Ethics Exam Requirements

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District of Columbia CPA Ethics Exam Requirements

While most states require ethics before licensing, a District of Columbia candidate can become a CPA without it as there are no District of Columbia CPA ethics exam requirements. However, part of the Continuing Professional Education (CPE) requirement is to attend 4 hours of acceptable professional ethics completed every two years.

This article will help you to become a CPA in District of Columbia and is a requirement for you to take the District of Columbia CPA exam.

Summary of District of Columbia CPA Requirements

Credit hours to sit for the CPA exam120
Bachelor’s required to sit for the CPA examYes
Credit hours in accounting subjects to sit for the CPA exam (*including below)24
*Credit hours in Financial Accounting3
*Credit hours in Auditing3
*Credit hours in Cost or Managerial Accounting3
*Credit hours in U.S. Federal Income Tax3
Credit hours in Commercial or Business Law3
Total credit hours to receive a CPA license150
Work experience required to receive a CPA license1 Year
CPC – U.S. Corp/Partnership (CPC) ApplicationYes
Ethics exam required to get a CPA licenseNo

District of Columbia Education Requirements

To meet the District of Columbia CPA education requirements, candidates must hold a bachelor’s degree with an accounting major or a bachelor’s degree with the equivalent of an accounting major and other business administration courses. Candidates must complete 150 semester hours which includes 3 semester hours in commercial law and a minimum of 24 semester hours in accounting subjects.

Credit Requirements for District of Columbia CPA License

With most bachelor’s degrees in accounting requiring 120 semester hours, pursuing a master’s degree in accounting or a post-baccalaureate certificate is the most common route to obtain the 30 more credits needed to become a CPA in the District of Columbia.

Many of these programs are entirely online. You can also locate specialized five-year CPA track programs with a hybrid bachelor’s and master’s curriculum tailored exclusively to provide you with the 150 semester hours required to achieve District of Columbia CPA standards.

Accepted Educational Institutions

The District of Columbia Board of Accountancy will accept any accounting degree and additional business and accounting credits acquired from any institution or university in the United States that has standard regional accreditation from one of the following agencies:

Required Courses

Comply with CPA degree and study requirements. The 150 semester hours of instruction you accomplish through a mix of your bachelor’s degree, any concurrent accounting certificate, and graduate studies. Work with your adviser to ensure that you take the appropriate courses as you go through your research. You will need to meet not only your college’s graduation requirements but also the District of Columbia Board of Accountancy’s requirements, which have particular guidelines:

  • 24 semester hours in accounting, to include: 3 semester hours in Financial Accounting
    • 3 semester hours in Auditing
    • 3 semester hours in Cost or Managerial Accounting
    • 3 semester hours in U.S. Federal Income Tax
  • 3 semester hours in Commercial or Business Law
  • Taxation courses must cover U.S. Federal Tax. Taxation courses focused on another country’s tax will be accepted as an accounting elective. These courses will not be accepted toward the Taxation requirement.
  • Auditing courses must cover internal or external auditing. Other auditing-related subjects are not acceptable toward the Auditing requirement.
  • Commercial and Business Law courses must cover U.S. commercial and business law. Courses focused on another country’s commercial and business law will not be accepted.
  • Credit for CPA Review courses is not acceptable.
  • Credit by examination is not acceptable toward the Accounting or Commercial or Business Law requirements.
  • Credit earned from a junior college is acceptable.
  • Transferred credits, including those transferred from an international school, are acceptable.

Foreign Education

Any credits earned in a foreign college or university must be reviewed and validated. Assume you are enrolled in or a graduate of an unaccredited program.

In such instance, the District of Columbia Board of Accountancy must review it to ensure that it meets the state’s standards for you to sit for the CPA Examination. Transcripts from foreign schools must be assessed by Foreign Academic Credentials Services, Inc. or NASBA International Evaluation Services for graduates.

Pass the Uniform CPA Exam

The American Institute of Certified Public Accountants (AICPA) Uniform CPA Exam, which is required for a CPA license in all 50 states, is administered by the National Association of State Boards of Accountancy (NASBA).

Applicants should transmit their transcripts to the Board and download and print the online character reference form before completing the Certified Public Accountant Examination application. Once the application has been completed and approved, candidates may plan and complete the four components of the exam in any sequence, albeit all four sections must be passed with a score of 75 or above within an 18-month rolling period. Candidates must submit the Intent to Sit form on the Board’s website for each section.

On the Uniform CPA Exam application process, there is an area where you can declare if you want special testing accommodations. To make these adjustments or for further formation, please contact the District of Columbia Board of Accountancy Exam Coordinator at (304) 558-3557. 

The Four CPA Exam Sections

Auditing and Attestation (AUD)

The Auditing and Attestation (AUD) section of the Uniform CPA Examination (the Exam) tests the essential knowledge and skills a newly licensed CPA must demonstrate when performing audit engagements, attestation engagements, or accounting and review service engagements.

Newly licensed CPAs are required to:

  • Demonstrate knowledge and skills related to professional responsibilities, including ethics, independence, and professional skepticism. Professional skepticism reflects an iterative process that includes a questioning mind and a critical assessment of audit evidence.
  • Understand the entity including its operations, information systems (including the use of third-party systems), and its underlying business processes, risks, and related internal controls.
  • Understand the flow of transactions and underlying data through a business process and its related information systems.

Business Environment and Concepts (BEC)

The Business Environment and Concepts (BEC) section of the Uniform CPA Examination (the Exam) tests knowledge and skills that a newly licensed CPA must demonstrate when performing:

  • Audit, attest, accounting, and review services
  • Financial reporting
  • Tax preparation
  • Other professional services

The content areas tested under the BEC section of the Exam encompass five diverse subject areas. These content areas are enterprise risk management, internal controls and business processes, economics, financial management, information technology, and operations management.

Financial Accounting and Reporting (FAR)

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.

The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the Exam include the standards and regulations issued by the:

  • Financial Accounting Standards Board (FASB)
  • U.S. Securities and Exchange Commission (U.S. SEC)
  • American Institute of Certified Public Accountants (AICPA)
  • Governmental Accounting Standards Board (GASB)

Regulation (REG)

The Regulation (REG) section of the Uniform CPA Examination (the Exam) tests the knowledge and skills that a newly licensed CPA must demonstrate with respect to:

  • U.S. federal taxation
  • U.S. ethics and professional responsibilities related to tax practice
  • U.S. business law

Tips for Passing the CPA Exam

The CPA exam covers so many topics that you will need to study specifically for each section, usually for 6-8 weeks per section. Even a master’s degree in accounting doesn’t adequately prepare you to just walk in and pass the 4 CPA exams.

You will need a full review course such as Becker, Wiley CPAexcel, Gleim, Roger, etc, and you will need to dedicate several hours a day over the course of months to even have a chance at getting passing scores.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

District of Columbia CPA Exam Cost Breakdown

The District of Columbia CPA exam cost consists of five main fees: an initial exam application fee of $170, a registration fee of $85, the $226.15 per CPA exam section totaling $905 for all four sections, an initial licensing fee that costs $65, and the $110 license or renewal fee.

For first-time applicants, they are required to pay both an application fee and an examination fee upon submission of the first-time application.

For re-examination candidates, they are required to pay both a registration fee and an examination fee at the time of registration.

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

Application for the CPA exam$170.00
Registration for the CPA exam$85.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR$226.15
Regulation (REG)$226.15
Total for all 4 CPA Exam Sections$905.00
Application for CPA License$65.00
License$110.00
Verification of Records$30.00
Renewal$110.00
Late Renewal $50.00

On the Uniform CPA Exam application process, there is an area where you can declare if you want special testing accommodations. To make these adjustments or for further formation, please contact the District of Columbia Board of Accountancy Exam Coordinator at (304) 558-3557.

District of Columbia CPA Experience Requirements

To meet the District of Columbia CPA experience requirements, candidates require at least one year of experience. One year of experience shall consist of full or part-time employment that extends over a period of no less than a year and no more than three years and includes no fewer than 2,000 hours performing the services.

An applicant for the initial issuance of a license shall show that he or she has had at least one year of experience. One year of experience shall consist of full or part-time employment that extends over a period of no less than a year and no more than three years and includes no fewer than 2,000 hours performing the services.

Acceptable experience may consist of providing any type of business services or advice using accounting, attest services, compilation, management advisory, financial advisory, tax, or consulting skills.  The Board shall consider such factors as the complexity and diversity of the work.

Experience gained through employment in government, industry, academia or public practice shall qualify.

The applicant shall have his or her experience verified to the Board by a CPA licensed in the District of Columbia or another State.

Applicants must fill out the Experience Verification Form which is to be uploaded at https://www.accountancy.dcopla.com.

Getting your CPA License

Now that you have passed all four sections of the CPA exam, applicants must meet the following requirements to apply for their CPA license:

  • One 2”x2” passport-style photo (.jpeg format)
  • Un-expired government-issued ID (e.g., driver’s license)*
  • Debit or credit card to pay application, exam, or license fees
  • CPC – U.S. Corp/Partnership (CPC) Application – Letter of Good Standing must be requested from DC Corporations. Must be requested from the state board of accountancy where the applicant is licensed to be sent directly to the Board

Once you have the following requirements ready, you’ll need to go through the District of Columbia’s Department of Consumer and Regulatory Affairs (DCRA) website to apply for your CPA license.

You can also go through this link: https://govservices.dcra.dc.gov/newoplalicenses

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

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