Move From a CPA-Inactive Certificate to a License

Current CPA-Inactive Certificateholders Never Held a License

If you hold a current Washington State CPA-Inactive certificate and have never held a license, you need to:

1. Verify that your experience is qualified and complete an 'Experience Affidavit' (Fillable PDF)
   unless you have approved experience on file with the Board
2. Confirm completion of the required Continuing Professional Education (CPE):
• 120 CPE hours within the 36 months immediately before the date you file your application
• Limited to 24 CPE hours in nontechnical subject areas
• Including 4 CPE hours in Board approved ethics and regulations with specific application to the practice of public accounting in Washington State
3. Submit a complete application to the Board - No fee

Note: Once you obtain a CPA license, you may not go back to certificate status.

You may not use the title CPA in Washington State until your license is posted on the
Board's Licensee Search.

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Current CPA-Inactive Certificateholders Previously Held a License

If you hold a current Washington State CPA-Inactive certificate and held a license at any time, you need to:

1. Confirm completion of the required Continuing Professional Education (CPE):
• 120 CPE hours within the 36 months immediately preceding the date you file your application
• Limited to 24 CPE hours in nontechnical subject areas
• Including 4 CPE hours in Board approved ethics and regulations with specific application to the practice of public accounting in Washington State
2. Submit a complete application to the Board - No fee

Note: Once you obtain a CPA license, you may not go back to certificate status.

You may not use the title CPA in Washington State until your license is posted on the Board's Licensee Search.

 

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Expired Washington CPA Certificate Previously Held a License

If your CPA certificate expired and you once held a Washington CPA license, you need to reinstate your license.