Washington CPA Ethics Exam Requirements 2024

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Washington CPA Ethics Exam Requirements

To meet the Washington CPA ethics exam requirements and become a CPA, a candidate will need to complete the course and ethics exam from the American Institute of Certified Public Accountants (AICPA) titled Professional Ethics: The AICPA’s Comprehensive Course (For Licensure). An exam will be administered and the required score is 90% or higher.

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

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Summary of Washington CPA Requirements

Credit Hours to sit for the CPA Exam	150
Credit Hours in Accounting subjects to sit for the CPA Exam (*including below)	24
*Credit Hours in Upper-level Accounting subjects to sit for the CPA Exam	15
Credit Hours in Business subjects to sit for the CPA Exam	24
Bachelor’s Required to sit for the CPA Exam	Yes
Ethics Exam	Yes
Work Experience	1 Year
Required CPE Hours Every Three Years	120

Education Requirements

The first and likely essential process is making sure the Washington State Board of Accountancy accredits your college or university. While some states allow candidates to sit in the exam for 120 semester hours, here are the Washington CPA educational requirements needed to qualify for the CPA Uniform Examination:

At least 150 semester hours of college education
A bachelor’s degree or higher
A concentration or major in accounting which includes these acceptable accounting courses:
- Successful completion of 24 semester hours in accounting subjects with at least 15 semester hours at the upper level course or graduate level.
- Successful completion of 24 semester hours in business administration subjects at undergraduate or graduate level.

Outside US Education and Non-Accredited US College or University

Washington State does accept candidates outside the US and those with non-accredited US colleges or universities. Submit your education documents and have your school evaluated by NASBA International Evaluation Services (NIES).

Pass the Uniform CPA Examination

The “Uniform CPA Examination”, which is a 4-part exam, is developed by the AICPA – the American Institute of Certified Public Accountants and administered by NASBA – the National Association of State Boards of Accountancy.

The Three Core 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.

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

The Three Disciplines

The three new disciplines in the 2024 CPA Exam, part of the CPA Evolution initiative, are designed to allow candidates to specialize in areas that align with their career interests and the demands of the modern business environment. Here’s a more detailed look at each discipline:

Business Analysis and Reporting (BAR)

Objective: This discipline focuses on higher-order skills needed in financial statement analysis, business reporting, and the strategic role of the CPA in business decision-making.

Key Topics:

Financial Statement Analysis: Understanding and interpreting financial statements to assess an entity’s financial health and performance.
Performance Management: Developing and using key performance indicators (KPIs) to measure, manage, and improve business performance.
Data Analytics and Visualization: Utilizing data analytics tools to analyze business data, and effectively presenting data to support business decisions.
Strategic Planning and Risk Management: Involvement in the strategic planning process and identifying, assessing, and managing business risks.
Business Processes and Controls: Understanding and evaluating business processes and internal controls to improve efficiency and effectiveness.

Information Systems and Controls (ISC)

Objective: This discipline is tailored for those interested in information technology, data security, and controls. It addresses the increasing role of technology in accounting and auditing.

Key Topics:

IT Governance and Risk: Understanding the frameworks for managing and governing enterprise IT; identifying and managing IT-related risks.
Information Security and Cybersecurity: Knowledge of cybersecurity principles, data protection laws, and the steps necessary to protect information assets.
System and Organization Controls (SOC) Reporting: Understanding the requirements for SOC reports and the role of CPAs in assessing controls at a service organization.
Data Management and Privacy: Managing data effectively and understanding privacy regulations.
Business Continuity and Disaster Recovery: Planning and strategies to ensure business operations can continue and recover from disruptive events.

Tax Compliance and Planning (TCP)

Objective: This discipline focuses on tax compliance, tax planning, and tax strategy, suitable for those who aim to specialize in taxation.

Key Topics:

Individual Tax Planning and Compliance: Understanding tax laws affecting individual taxpayers, including income, deductions, credits, and tax planning strategies.
Business Tax Planning and Compliance: Knowledge of tax considerations for different business entities, including corporations, partnerships, and S-corporations.
Estate, Gift, and Trust Taxation: Understanding the tax implications and planning strategies for estates, gifts, and trusts.
International Taxation: Knowledge of taxation issues related to cross-border transactions and multinational enterprises.
State and Local Taxation (SALT): Understanding the complexities of state and local tax laws and their impact on business and individual tax planning.

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 CPA, 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.

Washington CPA Exam Cost Breakdown

The Washington CPA exam cost consists of four main fees: the education evaluation application fee of $90 for all sections of the exam, the $354.80 per CPA exam section totaling $1,419.20 for all four sections, an initial CPA license fee of $100 and a renewal fee of $230.

Education Evaluation Application Fee	$90.00
Auditing and Attestation (AUD)	$354.20
Financial Accounting and Reporting (FAR)	$354.20
Regulation (REG)	$354.20
Disciplines (ISC, TCP, or BAR)	$354.20
Total for all 4 CPA Exam Sections	$1,419.20
Initial CPA License Application	$100.00
Renewal Fee	$230.00
Late Renewal Fee	$100.00

Washington CPA Experience Requirements

To meet the Washington CPA experience requirements , candidates will have to comply with a minimum of 12 months of experience, consisting of at least 2,000 hours, through the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory or consulting skills. Experience must be obtained through the practice of public accounting and/or employment in industry or government. Employment in academia may also provide experience to obtain some or all of the competency requirements.

The experience may also be obtained through one or more employers, with or without compensation, and may consist of a combination of full-time and part-time employment. It must be verified by a licensed CPA who holds a valid license to practice public accounting in a U.S. jurisdiction for a minimum of five years prior to the date of verifying the experience.

Getting Your Washington State CPA License

After having passed the CPA exam, these next steps will have to be done in acquiring your first certified public accountant license as a Washington CPA Exam candidate:

Applicants will have to verify that they have met the good character requirements by answering the attestation questions on the online CPA license application.
The experience qualification must also be confirmed and the experience affidavit complete. This affidavit and a resume copy or summary of key job responsibilities must be uploaded to your application.
A course completion certificate covering all of the AICPA Code of Professional Conduct with a 90% score or higher. This will also be uploaded to your application.
Watch the video, Washington CPA Essentials, and certify on the application that you have completed this requirement.
Complete the required Continuing Professional Education (CPE). Only do this if it has been more than four years since you passed the CPA exam.
Certify on your application that you have reviewed an example of what your CPE reporting period will be for your first renewal.
Complete and submit the license application through the Online Services.