PDFWAC 4-30-070
Experience requirements.
(1) In general. An applicant for the CPA license must have obtained qualifying experience.
(a) Experience may be obtained through the practice of public accounting and/or employment in industry or government. In certain situations, employment in academia may also provide experience to obtain some or all of the competency requirements.
(b) Experience may be obtained through one or more employers, with or without compensation, and may consist of a combination of full-time and part-time employment.
(c) Employment experience should demonstrate that it occurred in a work environment and included sufficient tasks to have provided an opportunity to obtain the competencies defined by subsection (4) of this rule.
(2) Hours required.
(a) For applicants for the CPA license who meet the education requirements of WAC 4-30-060 (1)(a), two years of experience consisting of a minimum of 24 months and 4,000 hours.
(b) For applicants for the CPA license who meet the education requirements of WAC 4-30-060 (1)(b) or (c), one year of experience consisting of a minimum of 12 months and 2,000 hours.
(c) For applicants for the CPA license who apply through the foreign reciprocity requirements of WAC 4-30-102, one year of experience consisting of a minimum of 12 months and 2,000 hours.
(d) Months are not required to be consecutive.
(3) Other experience requirements. The qualifying experience must also meet the following requirements:
(a) The qualifying experience must provide the opportunity to utilize the skills generally used in business and accounting and auditing including, but not limited to, accounting for transactions, budgeting, data analysis, internal auditing, preparation of reports to taxing authorities, controllership functions, financial analysis, performance auditing and similar skills; and
(b) The experience must be obtained no more than eight years prior to the date the board receives the complete license application.
(4) Competencies. The experience should demonstrate that the work environment and tasks performed provided the applicant with an opportunity to experience the following competencies:
(a) Assess the achievement of an entity's objectives;
(b) Develop documentation and sufficient data to support analysis and conclusions;
(c) Understand transaction streams and information systems;
(d) Assess risk and design appropriate procedures;
(e) Make decisions, solve problems, and think critically in the context of analysis; and
(f) Communicate scope of work, findings and conclusions effectively.
(5) Verification requirements. Qualifying experience must be verified. See WAC 4-30-072.
[Statutory Authority: RCW 18.04.055. WSR 25-21-108, s 4-30-070, filed 10/20/25, effective 11/20/25; WSR 24-21-116, s 4-30-070, filed 10/21/24, effective 11/21/24. Statutory Authority: RCW 18.04.055 (7), (14), and 18.04.215(5). WSR 13-22-001, § 4-30-070, filed 10/23/13, effective 1/1/14. Statutory Authority: RCW 18.04.055(11), 18.04.105 (1)(d). WSR 10-24-009, amended and recodified as § 4-30-070, filed 11/18/10, effective 12/19/10; WSR 05-01-137, § 4-25-730, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(11) and 18.04.105 (1)(d). WSR 02-04-064, § 4-25-730, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.215. WSR 01-03-011, § 4-25-730, filed 1/5/01, effective 6/30/01. Statutory Authority: RCW 18.04.055 and 18.04.215 (1)(a). WSR 99-18-113, § 4-25-730, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. WSR 93-12-068, § 4-25-730, filed 5/27/93, effective 7/1/93.]