CPE - Documentation

You must complete four Continuing Professional Education (CPE) hours in Board approved ethics and regulations with specific application to the practice of public accounting in Washington State.

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Acceptable documentation contains

Completion certificates provided by the program sponsor must include all of the following:

• Sponsor's name
• Participant's name
• Title of the program
• Date(s) attended
• Number of CPE hours earned

 

Types of documentation to keep:

Type of Program	Documentation
Group Program	Original certificate of completion Washington State Society of CPA's (WSCPA) annual CPE summaries Original signed sponsor summary generated from the actual sign-in and sign-out sheets attesting to the accuracy of the summary statement and providing sponsor contact information
Self-study Program	Original certificate of completion - The date of completion on the certificate is the date the individual must use for reporting purposes Online CPE programs - A copy of the online certificate of completion is acceptable provided it contains all of the required items.
Accredited University or College Courses	Credit courses - Original official grade report or official transcript Non-credit courses - Original statement signed by instructor
Instruction Credit	Presentation time - Original sponsor signed statement Preparation time - Summary compiled and signed by the individual. CPE credit is allowed for actual preparation time up to two times the presentation hours.
Published Articles or Books	Original article or book

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Retaining documentation

• Renewal: Three years after the end of the CPE reporting period in which the credit was claimed
• License application or Reinstatement: Three years after you apply

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Sending documentation to the board

The Board audits individual CPE reports annually. Individuals are randomly selected. If you are selected for audit, you will need to submit acceptable supporting CPE documentation. As part of this audit the Board may require additional information to demonstrate your compliance with the Board's rules.

Please don't submit CPE documentation with your renewal.

 

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