CPA / Accounting License from North Carolina to Washington: Does It Transfer? (2026)
Does Washington accept a North Carolina CPA license?
Yes — Washington recognizes CPA licenses from all states, including North Carolina. Apply to the Washington State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
Washington recognizes substantial equivalency, so your North Carolina CPA license clears the bar on its own — the Washington State Board of Accountancy cares that you are a CPA in good standing, not that your license came from North Carolina. What remains is Washington-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Washington ethics or rules-of-conduct exam. Do the mobility math first, though — if Washington is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between North Carolina and Washington
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into Washington. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
North Carolina to Washington (this page): Full reciprocity.
Washington to North Carolina (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from North Carolina matter?
Coming from North Carolina does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into Washington.
- Application fee
Washington lists $330 for an out-of-state applicant and North Carolina lists $100 for the reverse move; neither may be the full cost.
- Processing time
North Carolina lists 2+ weeks for the reverse move; Washington has no verified processing-time figure on file, so the two cannot be compared here.
- Education (semester hours)
Washington's first-time-applicant standard is 150 semester hours of education for initial licensure; North Carolina's is 150.
The two standards are the same.
- Exam rules on record
Washington and North Carolina carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- Washington (this move): The Uniform CPA Examination is never retaken; passage is confirmed through the existing substantially equivalent license (NASBA NQAS / CPAverify.org). Washington requires completion of a course covering the AICPA Code of Professional Conduct (minimum 8 hours) with a score of 90% or better on its examination, unless that was already part of the applicant's initial licensing qualifications.
- North Carolina (the reverse move): The Uniform CPA Examination is never retaken; the jurisdiction where the applicant sat verifies the numerical exam scores and license status on the Board's Interstate Exchange form (national lookup at CPAverify.org). North Carolina additionally requires completion of the NC Accountancy Law course ('Ethics, Principles and Professional Responsibilities,' NCACPA) within the year before applying.
What changes, North Carolina → Washington
| North Carolina (current) | Washington (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $330 (application for an initial individual license / reciprocity, set by WAC 4-30-038) |
| Processing time | 2+ weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | the Board of Accountancy does not publish a processing time for interstate reciprocal licenses |
| Licensing authority | North Carolina State Board of Certified Public Accountant Examiners | Washington State Board of Accountancy |
The destination column is what you must satisfy — Washington sets the rules for this move.
Step by step
- Confirm Washington's current requirements on the Washington State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Washington State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active license to practice public accounting from a substantially equivalent jurisdiction (NASBA NQAS list).
- Complete an AICPA Code of Professional Conduct course (8-hour minimum) and score 90% or better on the exam.
- Be in CPE compliance with your current licensing jurisdiction.
- Apply through the Board's online application system.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from North Carolina to Washington?
No — the Uniform CPA Exam transfers with your license.
Do I need a Washington license, or does mobility cover the move?
If Washington becomes your principal place of business, you apply to the Washington State Board of Accountancy for a reciprocal license. If you are only serving Washington clients from North Carolina, practice privilege usually covers you with no Washington license, notice, or fee.
Can I keep my North Carolina CPA license after licensing in Washington?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-10-29.
- Washington State Board of Accountancy — Interstate Reciprocal License (three methods; AICPA ethics 90% requirement) ↗ (accessed 2026-10-29)
- WAC 4-30-038 — Board of Accountancy fee schedule ($330 initial/reciprocity application) ↗ (accessed 2026-10-29)
- Washington State Board of Accountancy — Education Requirements and Experience (Options A, B and C, effective November 20, 2025) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-10-29)
- NC State Board of CPA Examiners - Checklist: Reciprocal NC CPA License (portal upload; NC Accountancy Law course completed within the 12 months before applying; Interstate Exchange form; card payment) ↗ (accessed 2026-10-29)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-10-29
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