District of Columbia CPA Requirements

brentni.henderson · ‎05-04-2018

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in the District of Columbia. See the charts below for these requirements.

Education Requirements for CPA Examination
Degree	Baccalaureate degree with a concentration in accounting (or equivalent) from a college or university recognized by the board.
Accounting Coursework	24 semester hours in accounting to include coverage of financial accounting, auditing, cost accounting, and federal income taxes.
Business Coursework	3 semester hours of business law
Total Credit Hours	120 semester hours

Additional Exam Information
Prior to Sitting for the Uniform CPA Exam	Must have completed degree requirement and accounting and business coursework requirements.
Application Documents	Application documents found on the board website.

The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in the District of Columbia. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure. In addition to the requirements listed above, students must complete the following to be licensed.

Education Requirements for CPA Licensure
Ethics Coursework	Not required
Total Credit Hours	150 semester hours

Experience Requirements for Licensure
Minimum Work Experience	At least one-year of full-time experience or 2,000 hours. Experience must be verified by a CPA who is licensed in D.C. or in another state.

Additional information can be found on the District of Columbia Board of Accountancy website.

Note: Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.

12/2018