DC CPA Reciprocity Exam Practice
Questions And Correct Answers
(Verified Answers) Plus Rationale 2026
Q&A| Instant Download Pdf
1. Which statement best describes the purpose of CPA reciprocity in the
District of Columbia?
A. It allows candidates to retake the CPA Exam in DC without education
requirements
B. It permits CPAs licensed in other jurisdictions to obtain a DC license
without repeating the Uniform CPA Examination when equivalency
conditions are met
C. It eliminates all continuing professional education requirements for out-
of-state CPAs
D. It automatically converts any foreign accounting license into a DC CPA
license
The correct answer is B. Reciprocity allows a CPA licensed in another
jurisdiction to obtain a DC license without retaking the Uniform CPA
Examination, provided the applicant meets equivalency, ethics, experience,
and CPE requirements.
2. Under DC CPA reciprocity rules, which condition is generally required
before applying for licensure by reciprocity?
,A. Completion of a master's degree in accounting
B. Holding an active CPA license in good standing from another jurisdiction
C. Passing an additional DC-specific CPA Exam section
D. Membership in the AICPA for at least five years
The correct answer is B. A fundamental requirement for reciprocity is
holding an active and valid CPA license in good standing from another
jurisdiction that meets DC standards.
3. Which body primarily administers CPA examination processing and
score verification for DC reciprocity candidates?
A. Internal Revenue Service
B. National Association of State Boards of Accountancy (NASBA)
C. American Accounting Association
D. Federal Accounting Standards Board
The correct answer is B. NASBA is responsible for administering and
verifying CPA Examination scores for candidates, including those applying
through reciprocity pathways.
4. Which educational threshold is generally required to sit for the CPA
Examination in the District of Columbia?
A. 90 semester hours including no accounting coursework
B. 120 semester hours including specific accounting and business
coursework
C. 150 semester hours with a graduate degree mandatory
D. Only a high school diploma with work experience
The correct answer is B. DC permits candidates to sit for the CPA Exam once
they complete 120 semester hours with required accounting and business
coursework.
, 5. Which of the following is typically included in DC’s accounting
education requirements for CPA eligibility?
A. Advanced theoretical physics
B. Financial accounting, auditing, taxation, and managerial accounting
C. Only computer programming courses
D. Foreign language proficiency
The correct answer is B. Required accounting coursework commonly
includes financial accounting, auditing, taxation, and managerial or cost
accounting.
6. What is the minimum age requirement for CPA licensure eligibility in
the District of Columbia?
A. 16 years
B. 18 years
C. 21 years
D. 25 years
The correct answer is B. DC requires applicants to be at least 18 years old
to qualify for CPA-related processes.
7. Which of the following is TRUE regarding citizenship requirements for
DC CPA licensure?
A. U.S. citizenship is mandatory
B. Only DC residents may apply
C. Citizenship is not required
D. Only naturalized citizens may apply
The correct answer is C. DC does not require U.S. citizenship as part of CPA
licensure eligibility.
8. What is the primary purpose of CPA reciprocity agreements between
jurisdictions?
, A. To standardize salaries for accountants nationwide
B. To allow licensed CPAs to obtain licensure in another jurisdiction without
repeating all initial qualification steps
C. To replace the Uniform CPA Examination
D. To eliminate the need for continuing education
The correct answer is B. Reciprocity enables licensed CPAs to become
licensed in another jurisdiction without repeating the full initial licensure
process.
9. Which of the following is required for DC reciprocity applicants
regarding ethics?
A. Passing a separate DC ethics CPA Exam section
B. Completing an AICPA Code of Professional Conduct course with a passing
score requirement
C. Submitting a law degree
D. No ethics-related requirement exists
The correct answer is B. Reciprocity applicants must complete an ethics
course covering the AICPA Code of Professional Conduct and meet required
scoring standards.
10. What best describes Continuing Professional Education (CPE)
requirements for reciprocity candidates?
A. CPE is not required for licensed CPAs
B. CPE must be completed and verified to maintain eligibility for reciprocity
C. CPE replaces all examination requirements
D. CPE is only required before taking the CPA Exam
The correct answer is B. Applicants must meet CPE requirements and
demonstrate compliance to qualify for reciprocity licensure.
Questions And Correct Answers
(Verified Answers) Plus Rationale 2026
Q&A| Instant Download Pdf
1. Which statement best describes the purpose of CPA reciprocity in the
District of Columbia?
A. It allows candidates to retake the CPA Exam in DC without education
requirements
B. It permits CPAs licensed in other jurisdictions to obtain a DC license
without repeating the Uniform CPA Examination when equivalency
conditions are met
C. It eliminates all continuing professional education requirements for out-
of-state CPAs
D. It automatically converts any foreign accounting license into a DC CPA
license
The correct answer is B. Reciprocity allows a CPA licensed in another
jurisdiction to obtain a DC license without retaking the Uniform CPA
Examination, provided the applicant meets equivalency, ethics, experience,
and CPE requirements.
2. Under DC CPA reciprocity rules, which condition is generally required
before applying for licensure by reciprocity?
,A. Completion of a master's degree in accounting
B. Holding an active CPA license in good standing from another jurisdiction
C. Passing an additional DC-specific CPA Exam section
D. Membership in the AICPA for at least five years
The correct answer is B. A fundamental requirement for reciprocity is
holding an active and valid CPA license in good standing from another
jurisdiction that meets DC standards.
3. Which body primarily administers CPA examination processing and
score verification for DC reciprocity candidates?
A. Internal Revenue Service
B. National Association of State Boards of Accountancy (NASBA)
C. American Accounting Association
D. Federal Accounting Standards Board
The correct answer is B. NASBA is responsible for administering and
verifying CPA Examination scores for candidates, including those applying
through reciprocity pathways.
4. Which educational threshold is generally required to sit for the CPA
Examination in the District of Columbia?
A. 90 semester hours including no accounting coursework
B. 120 semester hours including specific accounting and business
coursework
C. 150 semester hours with a graduate degree mandatory
D. Only a high school diploma with work experience
The correct answer is B. DC permits candidates to sit for the CPA Exam once
they complete 120 semester hours with required accounting and business
coursework.
, 5. Which of the following is typically included in DC’s accounting
education requirements for CPA eligibility?
A. Advanced theoretical physics
B. Financial accounting, auditing, taxation, and managerial accounting
C. Only computer programming courses
D. Foreign language proficiency
The correct answer is B. Required accounting coursework commonly
includes financial accounting, auditing, taxation, and managerial or cost
accounting.
6. What is the minimum age requirement for CPA licensure eligibility in
the District of Columbia?
A. 16 years
B. 18 years
C. 21 years
D. 25 years
The correct answer is B. DC requires applicants to be at least 18 years old
to qualify for CPA-related processes.
7. Which of the following is TRUE regarding citizenship requirements for
DC CPA licensure?
A. U.S. citizenship is mandatory
B. Only DC residents may apply
C. Citizenship is not required
D. Only naturalized citizens may apply
The correct answer is C. DC does not require U.S. citizenship as part of CPA
licensure eligibility.
8. What is the primary purpose of CPA reciprocity agreements between
jurisdictions?
, A. To standardize salaries for accountants nationwide
B. To allow licensed CPAs to obtain licensure in another jurisdiction without
repeating all initial qualification steps
C. To replace the Uniform CPA Examination
D. To eliminate the need for continuing education
The correct answer is B. Reciprocity enables licensed CPAs to become
licensed in another jurisdiction without repeating the full initial licensure
process.
9. Which of the following is required for DC reciprocity applicants
regarding ethics?
A. Passing a separate DC ethics CPA Exam section
B. Completing an AICPA Code of Professional Conduct course with a passing
score requirement
C. Submitting a law degree
D. No ethics-related requirement exists
The correct answer is B. Reciprocity applicants must complete an ethics
course covering the AICPA Code of Professional Conduct and meet required
scoring standards.
10. What best describes Continuing Professional Education (CPE)
requirements for reciprocity candidates?
A. CPE is not required for licensed CPAs
B. CPE must be completed and verified to maintain eligibility for reciprocity
C. CPE replaces all examination requirements
D. CPE is only required before taking the CPA Exam
The correct answer is B. Applicants must meet CPE requirements and
demonstrate compliance to qualify for reciprocity licensure.
