1. (1) In general. An applicant for the CPA license must have completed at least one of the following:

   1. (a) A baccalaureate degree with an accounting concentration or equivalent;
   2. (b) A post-baccalaureate degree with an accounting concentration or equivalent; or
   3. (c) A baccalaureate degree with an accounting concentration or equivalent plus 30 semester hours (45 quarter hours) of college education.

2. (2) Accounting concentration. For purposes of this rule, an accounting concentration is:

   1. (a) Twenty-four semester hours (36 quarter hours) or the equivalent in accounting subjects; and
   2. (b) Twenty-four semester hours (36 quarter hours) or the equivalent in business administration subjects at the undergraduate or graduate level.
   3. (c) Excess accounting semester hours beyond the requirements of (a) of this subsection may be counted as business administration semester hours for purposes of the requirements of (b) of this subsection.
3. (3) Requirements to sit for a CPA examination. An applicant for the CPA examination must have completed at least one of the general education requirements in subsection (1) of this rule.
4. (4) Education obtained outside the United States. If all or a portion of the applicant's education is obtained outside the United States, the applicant must have their education evaluated by a board approved foreign education credential evaluation service. The board will establish the criteria for board approval of foreign education credential evaluation services.
5. (5) Semester versus quarter hours. As used in these rules, a "semester hour" means the conventional college semester hour. Quarter hours will be converted to semester hours by multiplying them by two-thirds.
6. (6) Accreditation standards. For purposes of this rule, the board will recognize colleges and universities which are accredited at the time the education was earned by a regionally or nationally accrediting agency recognized by the board. The board will recognize nonaccredited education accepted by an accredited college or university.
7. (7) Alternative to accreditation. An applicant who graduated from a degree-granting institution that was not accredited at the time the degree or credits were received will be deemed to be a graduate of an accredited college or university if a credentials evaluation service approved by the board certifies that the degree is equivalent to a degree from an accredited college or university. The board does not provide education credential evaluation services.
8. (8) Expiration date. Subsection (1)(c) of this rule expires for periods after December 31, 2035.

[Statutory Authority: RCW 18.04.055. WSR 25-21-108, s 4-30-060, filed 10/20/25, effective 11/20/25; WSR 23-04-086, § 4-30-060, filed 1/31/23, effective 4/1/23. Statutory Authority: RCW 18.04.055, 18.04.105. WSR 16-10-018, § 4-30-060, filed 4/22/16, effective 5/23/16. Statutory Authority: RCW 18.04.055(5), 18.04.105(1). WSR 10-24-009, amended and recodified as § 4-30-060, filed 11/18/10, effective 12/19/10; WSR 05-01-137, § 4-25-710, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-710, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(5). WSR 95-20-065, § 4-25-710, filed 10/3/95, effective 11/3/95; WSR 93-12-071, § 4-25-710, filed 5/27/93, effective 7/1/93.]