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Alternative Pathways to CPA Licensure Adopted in Washington

October 17, 2025

by Mike Nelson

illustration: © iStock/wenich-mit, © iStock/petovarga, © iStock/Nadine de trevile

On October 17, the Washington State Board of Accountancy (WBOA) adopted additional pathways to CPA licensure. After a year of change nationally for the profession, the WBOA has opened two new pathways to CPA licensure. The pathways will go into effect 31 days following the filing of the rule change, which is expected by the end of October.  

Consistent with pathways adopted by almost half of the states nationally, and supported by the American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA), Washington will have three pathways to CPA licensure.  

All licensure pathways will still require the passage of the CPA exam. The differences between the three pathways will be in the education and experience requirements. All education options also will still require a business and accounting concentration as outlined in WBOA Rule.  

  1. The 150-hour education pathway will remain in a reimagined way. It will now require a bachelor’s degree plus 30 semester hours and one year of experience.  
  2. A new pathway for those individuals who have earned a bachelor’s degree will allow for CPA licensure following completion of two years of work experience.  
  3. Another new pathway will be for those individuals who attain a post baccalaureate degree like a master’s degree and one year of work experience.  

“These new pathways will help reduce barriers for those students and mid-career individuals who want to pursue their CPA.” said Kimberly Scott, President and CEO of the WSCPA, “These changes have been discussed for a long time and I’m proud Washington has made the decision to join the growing number of states looking to futureproof this profession.”  

Washington joins 24 other states, including Oregon, California, Alaska, and Hawaii, to add pathways to licensure for those who have not completed 150 hours (5 years) of education. With the support of the AICPA, NASBA, and state societies across the country, all 55 CPA jurisdictions in the nation are expected to adopt the same or similar pathways within the next couple of years. Until pathways are aligned by all jurisdictions, the WSCPA understands this change could disrupt the ability to practice as a CPA in certain states unless approval or a license is obtained in those states. The WSCPA has invested in a tool that will help CPAs to track and understand their liability and obligations in each state within which they practice.  To learn more about this tool, visit www.CPAQualityPro.com.

Mike Nelson is WSCPA Manager of Government Affairs. You can contact Mike via email.