Continuing Professional Education - CPE
See also...
- CPE Requirements
- Program Standards
- Reporting CPE
- Documentation
- Board approved ethics courses
- Optional CPE Log (Fillable PDF)
- Renewal requirements
All Washington CPA - Inactive certificateholders and licensees must complete CPE before submitting a license or renewal application.
Current Requirements |
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Minimums |
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Limitations |
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Status |
Total Requirement |
Per Year |
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Renew - Every Three Years |
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License |
120 |
0 |
24 |
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CPA Inactive Certificate |
4 |
0 |
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Resident non license (firm owner registration) |
4 |
0 |
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License - Moved from certificate during 1st year |
80 |
0 |
16 |
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License - Moved from certificate during 2nd year |
40 |
0 |
8 |
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License - Moved from certificate during 3rd year |
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0 |
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Renew after Retirement |
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Retired License |
120 hours within 36 months before application |
4 hours within the 6 months before application |
0 |
24 |
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Retired CPA-Inactive Certificate |
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4 hours within the 6 months before application |
0 |
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Initial Application for Washington License |
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Initial License Applicant (if it has been 4 years since you passed exam) |
120 hours within 36 months before application |
4 hours within the 6 months before application |
0 |
24 |
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Reciprocity Applicant |
120 hours after you were licensed as a CPA and within 36 months before application |
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0 |
24 |
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CPA-Inactive certificate holder applying for a license |
120 CPE hours within the 36 months immediately preceding the date you file your application |
0 |
24 |
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Reinstate |
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License |
120 hours within 36 months before application |
4 hours within the 6 months before application |
0 |
24 |
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CPA Certificate |
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4 hours within the 6 months before application |
0 |
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CPE Reporting Periods |
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If your CPA-Inactive certificate or license expires* on: |
June 30, 2009 |
June 30, 2010 |
June 30, 2011 |
June 30, 2012 |
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Your CPE period is: |
January 1, 2006** |
January 1, 2007** |
January 1, 2008** |
January 1, 2009** |
* Use the Licensee Search to determine your license or certificate expiration date.
** For your first reporting period, your 120 hours of CPE must be taken after your license is issued and on or before December 31 of the third calendar year.
Not Enough CPE
If you did not complete all your CPE to renew, you may:
- Request an extension (Fillable PDF) The board may provide limited extensions to the CPE requirements for reasons of individual hardship including, but not limited to, financial hardship, critical illness, or active military deployment. WAC 4-25-830(8) requires your extension be requested in writing by the end of the CPE reporting period (December 31st).
- If you do not qualify for an extension, then you may submit a letter stating why you were unable to complete the CPE requirements and your plan to complete them. Please note this can cause your firm to be out of compliance if you are an owner or principal owner.
- Allow your license or certificate to lapse