District of Columbia CPA Exam Requirements 2024: Detailed Breakdown

District of Columbia CPA Exam Requirements

If you want to become a CPA in the District of Columbia, we’ve summarized the District of Columbia CPA exam requirements. Read below to know the exact steps and needs to be a licensed CPA in D.C.

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…

Summary of District of Columbia CPA Requirements

Credit hours to sit for the CPA exam	120
Bachelor’s required to sit for the CPA exam	Yes
Credit hours in accounting subjects to sit for the CPA exam (*including below)	24
*Credit hours in Financial Accounting	3
*Credit hours in Auditing	3
*Credit hours in Cost or Managerial Accounting	3
*Credit hours in U.S. Federal Income Tax	3
Credit hours in Commercial or Business Law	3
Total credit hours to receive a CPA license	150
Work experience required to receive a CPA license	1 year
CPC – U.S. Corp/Partnership (CPC) Application	Yes
Ethics exam required to get a CPA license	No

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.

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.

Education requirements must be met at the time of application.

Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).

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:

• Middle States Association of Colleges and Schools
• New England Association of Schools and Colleges
• North Central Association of Colleges and Schools
• Northwest Commission on Colleges and Universities
• Southern Association of Colleges and Schools
• Western Association of Schools and Colleges

Materials to be Submitted

1. DC Photo Form to include a 2X2 photo.
2. Copy of Government Issued ID.
3. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
4. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
5. Testing Accommodations Request Form, if applicable. Submission by you to CPAES.

Please allow two to four 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.

International Education

Have your credentials evaluated by NASBA International Evaluation Services. obtain the form to request this service from the evaluation service agency, submit a translated copy of each international transcript used for the evaluation, require the agency to evaluate as follows:

• An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
• A credential analysis that specifies:
  • The name of the country;
  • The degree awarded;
  • The year the degree was awarded; and
  • The entity that awarded the degree;
• A course-by-course listing; and
• A course credit analysis that includes:
  • Total credits earned toward the degree as stated on transcripts submitted;
  • Total accounting credits earned; and
  • Total business credits earned.

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 Testing Accommodations Request Form for more information.

Uniform CPA Examination

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).

After completing the education requirements, applicants may apply to take the Uniform CPA exam. Applicants may sit for the CPA exam and then continue their education for the remaining 30 semester hours once taking it.

The application process will be as follows:

1. Apply through the National Association of State Boards of Accountancy’s (NASBA) CPA Examination Services (CPAES) to take the Uniform CPA Examination. Applications may be submitted online or downloaded from CPAES. Applicants can register online with CPAES or download application forms here.
2. Submit the appropriate complete documents and transcripts to CPAES with the application. Applicants can apply either online or by mail.
3. The National Association of State Boards of Accountancy (NASBA) will issue the Notification to Schedule (NTS) the Uniform CPA Examination within two days of paying for the examination fee.

The NTS will be issued in the manner chosen when the applicant applied for the test. This will include a password for each of the four parts of the examination for which the applicant has registered and the dates that the applicant is eligible to take each part of the exam.

1. Visit Prometric’s website where applicants can schedule for the exam at a participating Delaware testing site.
2. Report to the exam site on the day of the examination and make sure that everything is prepared for testing.
3. NASBA’s CPA Exam Services will send the exam scores to the board. In turn, the board will send the scores via mail.

The passing score for each section is 75. Applicants shall pass all four examination sections within a rolling 18-month period that begins on the testing date the first examination section is passed.

Applicants who do not pass all four examination sections within the 18-month period shall lose credit for each section passed outside the period and must retake the section(s). Applicants cannot retake a failed section(s) within the same testing window.

CPA Exam Coverage

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed. The components of the CPA test are as follows:

• Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
• Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
• Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
• Disciplines
  • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
  • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
  • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

You may take the required test sections in any order, but you must pass all four sections of the Uniform CPA Examination within an 18-month period beginning on the date the first examination section completed was taken. All components must be passed within the 18-month term. Any exam taken outside of the 18-month timeframe will result in a loss of credit.

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 four main fees: an education evaluation application fee of $170, the $238.15 per CPA exam section totaling $952.60 for all four sections, the licensing fee of $175, and the $110 renewal fee.

Education Evaluation Application Fee	$90.00
Auditing and Attestation (AUD)	$344.80
Financial Accounting and Reporting (FAR	$344.80
Regulation (REG)	$344.80
Disciplines (ISC, TCP, or BAR)	$344.80
Total for all 4 CPA Exam Sections	$1,379.20
License	$175.00
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.

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.

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

Licensing Fees

CPA License Application	$175
Verification of Records	$30

License Renewal

The District of Columbia requires CPA licenses to be renewed every two years. Licenses expire on December 31st of even numbered years and are renewed biennially.

CPE Requirements

All licensed CPAs in the District of Columbia must complete 80 hours of approved continuing education biennially during the license period.

The eighty hours of acceptable continuing professional education submitted must have been completed in the immediately preceding two-year period and must include at least 4 hours biennially in a qualifying ethics course.

Renewal Fees

Renewal	$110
Late Renewal	$50

District of Columbia CPA Exam F.A.Q.s

Below are the commonly asked questions about the District of Columbia CPA exam and CPA license requirements: