CPE FAQ's

The following questions and answers were developed to help you understand the Continuing Professional Education (CPE) rules and requirements. If you are unclear refer to the Board's rules (WAC 4-25) or contact Customer Service at (360) 753-2586 or customerservice@cpaboard.wa.gov.

• What qualifies for CPE?
• What qualifies for ethics and regulations?
• What are my requirements?
• I am a CPA-Inactive certificate holder applying for an initial license. Must I complete 120 hours of CPE before I can apply for my license?
• Is there a minimum amount of CPE required each year?
• What are the CPE requirements to renew my CPA license?
• What are the CPE requirements to renew my CPA-Inactive certificate?
• I am a registered nonlicensee firm owner. What are my CPE requirements?
• Am I required to complete a minimum amount of CPE during each calendar year?
• How will I know if an ethics and regulations course will qualify to meet the Board's requirements?
• Can I take the four ethics and regulations CPE hours in segments (such as two hours in one day and two hours in another)?
• I am applying for a Washington CPA license by reciprocity. Will I need to complete the four CPE hours in ethics and regulations applicable to the practice of public accounting in Washington State in order to qualify for a Washington State CPE license via reciprocity?
• What is deemed to be a formal program?
• Can I receive credit for partial hours?
• When do I report CPE credit to the state Board?
• How does the state Board monitor compliance with the CPE rules?
• How long must I keep supporting CPE documentation?
• Will programs I attend before my initial license is issued count toward the CPE requirements for renewal?
• If I receive my initial license mid year, I do not have a full three years to complete my CPE. Is my CPE pro-rated?
• Can I carry-over an excess of CPE credit hours from one reporting period to the next?
• Can I carry-back CPE credit hours from one reporting period to the previous reporting period?
• What is my status if I move to another state but maintain my Washington license?
• I completed the AICPA Professional Ethics course as required to obtain my Washington State license. Can I use that course toward my CPE requirement?
• Can I use that course to meet my ethics and regulations requirement for renewal for Washington State?
• I have been licensed for several years. Can I retake the AICPA Professional Ethics course (the course I took to get licensed originally) and count it toward my CPE requirement?
• I obtained my Washington State CPA license via reciprocity. When is my CPE reporting period?
• My certificate of completion lists 30 CPE hours earned. It also states: "These courses comply with the statement of standards for formal self-study programs published by the AICPA, the Internal Revenue Service, and that prescribed by all state boards of accountancy. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 100-minute hour." Can I claim the 30 CPE hours?
• I completed the answer sheet for a self-study course on December 31, 2008 and sent it to the sponsor. Will I be able to claim the CPE for the calendar year 2008?
• How many CPE hours are allowed for a non-interactive self-study course?
• WAC 4-25-831(8)(b) states: "The amount of CPE credit allowed for non-interactive self-study is one-half the average completion time as determined by the program sponsor on the basis of appropriate "field tests." I have a certificate of completion for a non-interactive self-study CPE course. The certificate of completions states: 8 CPE hours. How do I know whether the course qualifies for 8 CPE hours or 4 CPE hours?
• I took a self-study course and the course provider lists: QAS CPE hours; NASBA Registry CPE hours; CPE hours based on a 100-minute hour; and CPE hours based on a 50-minute hour. How many CPE hours are allowed?