Washington DC CPA Exam and License Requirements

Publication Date :

10 May, 2023

Blog Author :

Edited by :

Reviewed by :

Table Of Contents

Washington DC CPA Exam

Washington DC CPA (Certified Public Accountant) License validates your eligibility to perform public accountancy services in the state. Washington DC has set its benchmarks for the CPA license with exam, experience, and other state-specific requirements. Being an evolving economy with a robust job market and a high concentration of accounting jobs, the capital city draws skilled licensed professionals to it effortlessly.

The U.S. region pursues a one-tier licensing technique. Therefore, you may bag the Washington DC CPA Certificate and CPA License concurrently after fulfilling the designated preconditions.

The District of Columbia Board of Accountancy (DCBOA) is the sole authority for CPA licensing in Washington, DC. The board ensures that CPAs conduct themselves in a manner that upholds the accounting laws of the federal district. CPA aspirants may also schedule the licensure test at global Prometric testing centers.

With a yearly average remuneration of $98,030, Washington, DC is among the top-paying metropolitan areas for accountants and auditors. Its key industries like technology, higher education, and the federal government require the proficiency of CPAs to maintain smooth business operations.

Professional services covering the accounting sector is one of the largest divisions in terms of employment in the capital district. Simultaneously, the federal government, banking, and real estate are other sectors where the demand for CPAs is soaring.

Let’s see what it takes to fulfill the Washington DC CPA exam and license requirements.

Particulars	Details
Licensing Agency	District of Columbia Board of Accountancy
Licensing Pattern	1-tier
Minimum Age	18 years
DC Residency	Not Required
U.S. Citizenship	Not required
Social Security Number	Required
Education Requirement	CPA Exam	120 semester hours
CPA License	150 semester hours
Examination Requirement	Pass all four CPA exam sections with 75 points or more in each within 18 months
Experience Requirement	One year
Ethics Requirement	No ethics exam

Washington DC CPA Exam & License & Process

Contents

Washington DC CPA Exam Requirements

Eligibility Requirements
Fees
Required Documents

Washington DC CPA License Requirements

Education Requirements
Exam Requirements
Experience Requirements

Continuing Professional Education (CPE)

Washington DC Exam Information & Resources

Washington DC CPA Exam Requirements

The computerized CPA Examination is a 16-hour long test structured into four sections. It analyses your capability to leverage your accounting expertise and derive solutions for realistic circumstances. Each of the following CPA sections is four-hour long:

Financial Accounting & Reporting (FAR Exam)
Business Environment & Concepts (BEC Exam)
Regulation (REG Exam)
Auditing & Attestation (AUD Exam)

You must score at least 75 points on a scale of 0-99 in each section. To conclude the CPA Exam, a rolling 18-month period starts from the testing date of your first passed section.

The American Institute of Certified Public Accountants (AICPA) coordinates with the National Association of State Boards of Accountancy (NASBA) and Prometric to conduct the examination.

Eligibility Requirements

You must complete a baccalaureate degree with at least 120 semester hours from an authorized U.S. academic institute, including:

24 semester hours in accounting along with:
- 3 semester hours in financial accounting
- 3 semester hours in auditing (internal or external 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

Ensure to attain the educational requirement at the time of application. Apply for the exam through CPA Examination Services (CPAES). To know the complete process, please check the NASBA portal.

Washington, DC, also offers the optional NASBA Advisory Evaluation service to find any educational flaws in your documents before submitting the initial exam application.

Fees

Initial candidates:

Particulars	Examination Fees	Total Fees
Application Fee	-	$170
Exam sections	-	-
AUD	$238.15	-
BEC	$238.15	-
FAR	$238.15	-
REG	$238.15	$952.6
Total Fees	$952.6	$2027.2

Re-examination candidates:

Particulars	Examination Fees	Total Fees
Registration Fee	-	$90
Exam sections	-	-
AUD	$226.15	-
BEC	$226.15	-
FAR	$226.15	-
REG	$226.15	$904.6
Total Fees	$904.6	$994.6

Washington DC, does not permit you to withdraw from the CPA Exam or extend your Notice-to-Schedule (NTS). Still, you may request an NTS extension or a limited rebate of the examination fees in exceptional situations.

Note that both examination and application fees are non-refundable. Therefore, once the NTS is received, you have six months to attempt the applied section(s). Or else you will have to re-apply.

Required Documents

CPAES requires the submission of the following documents.

Documents	Submission
Official school transcript(s)	By academic institute
Foreign evaluation report with foreign transcripts	By you or the evaluation agency
DC Photo Form with a 2x2 photograph	By you
Copy of government-issued ID	By you
Testing Accommodations Request Form	By you

Note that the e-transcripts must be sent directly from your academic institute. However, submitting photocopies of transcripts is strictly prohibited.

Washington DC CPA License Requirements

Meet these preconditions to get your Washington DC CPA License.

Submit the CPA licensure application, fees, and documents along with a 2"X2" photograph and an ID issued by the government to DCBOA. Refer to the Washington DC board website for more information.

Particulars	Applicable Fees
Application fee	$65
License fee	$110 (up to 2 years)
Renewal fee	$110 (up to 2 years)

Education Requirements

The Washington state board requires you to obtain 150 semester hours through one of the following pathways:

A baccalaureate degree with an accounting major (or substantially equivalent) from a board-recognized academic institute
A board-acceptable baccalaureate degree with the equivalent of an accounting major and other business administration courses

The required accountancy coursework must include:

Minimum 3 semester hours each in accounting areas like:
- Commercial (Business Law)
- Financial Accounting
- Auditing
- Cost Accounting
- Federal Income Taxes
Maximum 12 semester hours in finance and other accounting courses

Washington DC CPA License Educational Requirements

Exam Requirements

You must earn a minimum of 120 semester hours with a baccalaureate degree to be an eligible CPA Exam applicant. Moreover, ensure to score at least 75 points in each of the four exam sections within the rolling 18-month period.

For more information, kindly check the Washington CPA Exam Requirements section.

Experience Requirements

Gaining the Washington DC CPA License requires you to complete at least one year of work experience. The experience may be full-time or part-time with 2000 hours earned during the 1-3-year period. Ensure to get it verified by an active CPA.

Experience in industry, government, public practice, or academia is acceptable. Furthermore, the qualifying services include accounting, tax services, or financial skills.

Continuing Professional Education (CPE)

To maintain the CPA license in Washington DC, you must complete 80 CPE credit hours. Ensure to complete the required hours over a rolling biennial period.

Let’s view all the details here.

Particulars	Details
License Renewal Date	December 31 (even years)
CPE Reporting Period	January 1-December 31 (Biennially)
Total CPE hours required	80 hours
Ethics Requirement	4 hours
Credit Limitations	Instruction	Maximum 50% of total hours
Published Materials	Maximum 25% of total hours
Committee & Firm Meetings	Maximum 25% of total hours
Non-approved Subject Areas	Maximum 25% of total hours
Credit Calculation	Instruction	Actual preparation time (maximum two times the class contact hours)
Partial Credit	Acceptable in half-hour increments
University Credit	1 quarter hour	10 CPE hours
1 semester hour	15 CPE hours
Approved Programs for Earning CPE	Courses from AICPA, NASBA, State Accounting Boards, Professional Firms, Colleges & Universities, Greater Washington Society of CPAs & any other state society
Courses from providers that are Quality Assurance Service approved or members of NASBA’s National Registry of CPE sponsors

Whether you aspire to be a CPA employed in the government, healthcare, real estate, or academia department, the capital city has it all for you. In addition, Washington DC offers many specialization opportunities for newly licensed CPAs. All in all, you won’t regret the decision to be licensed in a place with immense possibilities for career advancement.

Meanwhile, keep tabs on the DCBOA, AICPA, and NASBA websites for the latest updates on Washington DC's CPA exam and license requirements. You may also consider joining the Washington Society of CPAs to broaden your networking options. Learn more about CPE credits for CPA