Transfer Your CPA / Accounting License to Washington: Reciprocity & Endorsement (2026)

Last verified: 2026-07-21 · source: Washington State Board of Accountancy ↗

Yes — Washington recognizes substantial equivalency, so the Washington State Board of Accountancy issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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.. Application fee: $330 (application for an initial individual license / reciprocity, set by WAC 4-30-038).

Moving to Washington from a specific state?

Pick your current state — the checker returns your exact pathway.

Run the Reciprocity Checker →

Verdict

Full reciprocity — honors all states

Because Washington recognizes substantial equivalency, the Washington State Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.

Settle the mobility question before you file. If Washington is not becoming your principal place of business — you are serving Washington clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Washington license at all. Apply for the reciprocal license when Washington is where you will actually be based.

Washington offers three routes to a reciprocal license: the substantially equivalent method (any active license from an NQAS substantially equivalent jurisdiction — all 55 US jurisdictions qualify), a 3-of-5 / 5-of-10 recent-experience method, and an education-and-experience method; all three require the AICPA ethics course/exam at 90%. Practice privilege/mobility lets an out-of-state CPA work in Washington with no Washington license and is separate from this license transfer. Washington is phasing in the UAA's additional bachelor's-plus-experience pathway through its 2025 rule-making; reciprocal applicants satisfy education through their existing license.

Washington requirements at a glance

Out-of-state CPA license transfer requirements for Washington, verified 2026-07-21
Exam	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.
Training hours	150 hours
Additional requirements	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
Fees	$330 (application for an initial individual license / reciprocity, set by WAC 4-30-038)
Processing time	the Board of Accountancy does not publish a processing time for interstate reciprocal licenses

Step by step

Confirm Washington's current requirements on the Washington State Board of Accountancy website — rules change.
Submit the reciprocity/endorsement application to the Washington State Board of Accountancy (application linked on this page).
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 ($330 (application for an initial individual license / reciprocity, set by WAC 4-30-038)) and allow the Board of Accountancy does not publish a processing time for interstate reciprocal licenses.

Official links

Washington State Board of Accountancy ↗Washington application ↗License verification ↗

Coming from a specific state?

Direction matters — these guides cover the exact move into Washington:

California → Washington Florida → Washington Georgia → Washington Illinois → Washington Michigan → Washington New Hampshire → Washington New York → Washington North Carolina → Washington Ohio → Washington Pennsylvania → Washington Texas → Washington

Frequently asked questions

Does my CPA license transfer to Washington?

Do I have to retake the CPA Exam to get licensed in Washington?

No. 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..

Do I even need a Washington CPA license, or does mobility cover me?

If Washington is not your principal place of business, practice privilege (mobility) usually lets you serve Washington clients with no Washington license, notice, or fee. You apply to the Washington State Board of Accountancy for a reciprocal license when Washington becomes where you are principally based.

What does a Washington reciprocal CPA license cost?

$330 (application for an initial individual license / reciprocity, set by WAC 4-30-038) (application for an initial individual license / reciprocity, set by WAC 4-30-038).

How long does the Washington reciprocity process take?

the Board of Accountancy does not publish a processing time for interstate reciprocal licenses — the Board of Accountancy does not publish a processing time for interstate reciprocal licenses.

How does Washington's education requirement affect a reciprocal CPA license?

Washington's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Washington State Board of Accountancy.

Sources

Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.

Washington State Board of Accountancy — Interstate Reciprocal License (three methods; AICPA ethics 90% requirement) ↗ (accessed 2026-07-21)
WAC 4-30-038 — Board of Accountancy fee schedule ($330 initial/reciprocity application) ↗ (accessed 2026-07-21)

Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21

How we verify · All sources · spot an error? [email protected]