In the evolving landscape of the accounting profession, Washington State CPA certificate. the Washington State Board of Accountancy (WBOA) has taken a significant step to address workforce needs and expand access to the CPA credential.
Effective November 20, 2025, Washington adopted new rules that create three distinct pathways to CPA licensure, joining more than 20 other states that have moved away from a one-size-fits-all model. Whether you are a recent graduate, a career-changer, or an experienced professional, the Evergreen State offers a clear, flexible, and modern route to becoming a Certified Public Accountant.
Consistent with trends supported by the American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA), Washington’s new rules provide options that balance education and experience. Regardless of the path chosen, all candidates must pass the Uniform CPA Examination and complete an AICPA ethics course with a score of 90% or higher.
Pathway 1 (Bachelor’s Degree + 2 Years Experience): This new route requires a bachelor‘s degree with an accounting concentration, How can i get to buy Washington State CPA certificate? including 24 semester hours in accounting (15 at the upper level) and 24 semester hours in business subjects. Candidates must complete two years of experience (24 months and 4,000 hours).
Pathway 2 (Master’s Degree + 1 Year Experience): For those who pursue a post-baccalaureate degree (such as a Master’s in Accounting or MBA) with the same accounting and business concentration, the experience requirement is reduced to one year (12 months and 2,000 hours).
Pathway 3 (150-Hour Traditional Path): This pathway, which will remain in effect until December 31, 2035, retains the traditional 150-hour requirement (bachelor‘s plus 30 additional semester hours) with a bachelor’s degree, the same accounting/business concentrations, and one year of experience.
To sit for the CPA Exam in Washington, candidates need 120 semester hours (180 quarter hours) with a bachelor‘s degree and an accounting concentration. However, to obtain a license (under Pathway 3), you must reach 150 semester hours (225 quarter hours). The new Pathway 1 and Pathway 2 rules specifically do not require the extra 30 hours, substituting additional experience instead.
