PDFWAC 4-30-080
Initial individual CPA license requirements.
(1) General requirements. To qualify to apply for an initial license, an applicant must meet the following criteria and requirements:
(a) Good character requirements. See RCW 18.04.105 (1)(a);
(b) Education requirements. See WAC 4-30-060;
(c) Examination requirements. See WAC 4-30-062;
(d) Experience requirements. See WAC 4-30-070;
(e) Achieve and document a passing grade of 90 percent or better on a course covering the complete content of the AICPA Code of Professional Conduct.
(2) Additional requirement. If more than four years have lapsed since the applicant passed the examination, the applicant must meet the CPE requirements of WAC 4-30-134(5) within the 36-month period immediately preceding submission of the license application. That CPE must include CPE hours in ethics and regulation meeting the requirements of WAC 4-30-132(7). This regulatory ethics portion of the combined 120-hour CPE requirement must be completed within the six-month period immediately preceding submission of the license application.
(3) Application. The applicant must provide the required information, documents, and fees to the board either by making application through the board's online application system or on a form provided upon request.
(4) When title use is allowed. Upon assessment of the applicant's qualifications and approval of the application, the applicant's licensed status will be posted in the board's licensee database and, therefore, made publicly available for confirmation. A hard copy of a license can be provided upon request. An applicant may not use the title CPA until the date the approval of the license is posted in the board's licensee database and, therefore, made publicly available for confirmation.
(5) Initial license term. An initial license will expire on June 30th of the third calendar year following initial licensure.
[Statutory Authority: RCW 18.04.055. WSR 25-21-108, s 4-30-080, filed 10/20/25, effective 11/20/25; WSR 20-16-127, § 4-30-080, filed 8/3/20, effective 1/1/21; WSR 20-02-059, § 4-30-080, filed 12/24/19, effective 1/24/20. Statutory Authority: RCW 18.04.055 (7), (14), and 18.04.215(5). WSR 13-22-001, § 4-30-080, filed 10/23/13, effective 1/1/14. Statutory Authority: RCW 18.04.055, 18.04.105(1), 18.04.215(1). WSR 10-24-009, amended and recodified as § 4-30-080, filed 11/18/10, effective 12/19/10; WSR 08-18-016, § 4-25-745, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-745, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-745, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.105 and 18.04.215. WSR 99-18-115, § 4-25-745, filed 9/1/99, effective 1/1/00.]