Washington CPA Exam Credit Reinstatement: Hundreds of CPA Candidates Can Continue Their Journey to CPA Thanks to New Program

by Mike Nelson

At the Washington Board of Accountancy (WBOA) meeting on October 20, a CPA exam credit reinstatement program was adopted and is effective immediately.

The National Association of State Boards of Accountancy (NASBA) announced a framework for CPA exam credit reinstatements over the summer. This called for the reinstatement of credits lost during the period of time between January 30, 2020, and May 11, 2023, which was the length of the federal health emergency for COVID. 

Several CPA candidates spoke to the WBOA at the meeting about the struggles they had to take and maintain the pace of testing during COVID. Job losses, furloughs, increased work demands, and others were all examples of struggles that candidates had during that time. 

The WBOA discussed and ultimately decided to expand the range of reinstatement through the end of this year. This means that Washington exam candidates who lost exam credits between January 30, 2020, and December 31, 2023, will have until June 30, 2025, to complete the remaining sections of the exam.

Based on preliminary data the Board staff has received from NASBA, there are between 400 and 500 candidates who lost credits in this timeframe. Roughly 50 of these candidates have already completed the exam and have become CPAs. Nearly 300 had only passed one section when their credit expired.

Washington joins a majority of states in accepting some sort of reinstatement process for candidates that lost credit during the COVID pandemic.