CPA License. Applicants who have passed the Uniform CPA Examination in the District of Columbia or other jurisdictions and are not licensed in any jurisdiction may apply for an Initial License in the District of Columbia.

Click Initial Licensure in the menu bar at the top of this page for additional information.

CPA License by Reciprocity. Applicants having a valid unrevoked license to practice as a CPA from a jurisdiction that is substantially equivalent, or a designation from a foreign country that has a Mutual Recognition Agreement (MRA) with NASBA and the AICPA, may apply for a Reciprocal License.

CPA License by Endorsement. Applicants having a valid unrevoked license to practice as a CPA from a non-substantially equivalent state must meet the education, examination and experience requirements applicable to applicants seeking an Initial License.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges.

Practice privileges became effective in the District of Columbia on October 1, 2012. Additional information related to Practice Privilege can be found at D.C. Code § 47–2853.49.

An out-of-state CPA holding a valid unrestricted active license in another jurisdiction and whose principal place of business is not in the District will have all the privileges of licensees and permit holders in the District without the need to obtain a license or permit if:

• The individual holds a valid license as a CPA from any state that the NASBA National Qualification Appraisal Service (NQAS) has verified to be in substantial equivalence with the licensure requirements of the Uniform Accountancy Act (UAA); OR
• The individual is not licensed in a substantially equivalent jurisdiction but the individual has obtained from the NASBA NQAS verification that the individual's CPA qualifications are substantially equivalent to the licensure requirements of the UAA. Any individual who passed the Uniform CPA Exam and holds a licensed issued by any state prior to January 1, 2012, may be exempted from the 150 semester hour educational requirement of the UAA.
  

An individual granted practice privileges who offers or renders professional services, whether in person or by mail, telephone, or electronic means, need not provide notice or other submission to any individual.

Consent to Jurisdiction

An individual licensee of another state exercising practice privileges and the firm that employs the licensee simultaneously consent, as a condition of the grant of the privilege, to the following:

• The personal and subject matter jurisdiction and disciplinary authority of the District of Columbia Board;
• Compliance with the Board's laws and rules;
• In the event the license from the state of the individual's principal place of business is no longer valid, the cessation of the offering or rendering of professional services in the District, individually and on behalf of a firm; and
• The appointment of the state board that issued the license as the licensee's agent upon whom process may be served in any action or proceeding by the Board against the licensee.

Firm Registration Requirements May Apply

The performance of the following service by an individual qualified to exercise practice privileges in the District and provided for an entity with its home office in the District may only be performed through a firm that has obtained a registration and permit from the DC Board.

(A) An audit or other engagement to be performed in accordance with the Statements on Auditing Standards;

(B) A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services;

(C) An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements;

(D) An engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board; and

(E) An examination, review, or agreed-upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements, other than an examination described in above in bullet C.

Note that firm registration will require that at least one individual must be an active licensed DC CPA or substantially equivalent CPA from another jurisdiction.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privileges in the menu bar at the top of this page for additional information.

Corporation/Partnership License. Any firm or office thereof established or maintained for the practice of public accounting in the District of Columbia must register with the District of Columbia Board of Accountancy.

No sole proprietorship, partnership, limited partnership, limited liability partnership, or professional corporation shall hold itself out as engaged in certified public accounting, nor shall it render any professional services requiring licensure in the District of Columbia, unless it is registered and holds the appropriate permit. Additional information may be found in DC Code § 47–2853.44. and D.C. Mun. Regs. tit. 17, § 2541 and § 2542.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment Any individual CPA licensed in the District of Columbia who no longer wishes to hold said license/permit to practice may voluntarily relinquish such to the District of Columbia Board.

Click Relinquish a License in the menu bar at the top of this page for additional information.