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2006-2008 CPE Reporting Period

Does your CPA license, CPA-Inactive certificate, or non-licensee firm owner registration expire June 30, 2009? If yes, you must meet the Board's Continuing Professional Education (CPE) requirements in order to qualify to renew.

Answers to frequently asked questions:

What are my requirements?

  1. What is my status (that is, do I hold a license, a CPA-Inactive certificate, or non-licensee firm owner registration) and what is my expiration date?
  2. What is my reporting period?
    3. If your CPA-Inactive certificate or license expires* on: June 30, 2008 June 30, 2009 June 30, 2010
    Your CPE period is: January 1, 2005** through December 31, 2007 January 1, 2006** through December 31, 2008 January 1, 2007** through December 31, 2009

    * Use the Licensee Search to determine your expiration date.

    ** For your initial reporting period, your CPE period begins with the date your initial license was issued.

  3. What are my CPE requirements?

    Licensee: See Board rule WAC 4-25-830(1)(a)

    • 120 credit hours of CPE during your CPE reporting period including
    • Four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State
    • No more than 24 hours of non-technical CPE during each reporting period

    CPA-Inactive certificateholder or Non-licensee firm owner: See Board rule WAC 4-25-830(1)(b)

    You must complete four CPE hours in professional ethics and regulations applicable to the practice of public accounting in Washington State during your CPE reporting period.

  4. Is my CPE due December 31, 2008 or June 30, 2009?

    5. Your reporting period ends December 31, 2008. You must complete all your CPE on or before December 31, 2008 in order to renew your license in 2009. See Board rule WAC 4-25-830.

  5. Am I required to complete a minimum amount of CPE during each calendar year?

    6. No. The Board repealed the minimum 20-hour per year requirement in December 2004.

  6. I passed the CPA exam in 2005 and applied for my license in 2006. The Board issued my license on August 10, 2006. My license expires June 30, 2009. What are my CPE requirements?

    7. You must complete 120 hours of CPE from the date the Board issued your license, August 10, 2006, through December 31, 2008. See Board rule WAC 4-25-830(1).

  7. I converted my certificate to a license in 2006 (first calendar year), what are my requirements?

    8. See Board rule WAC 4-25-830(2)(a)

  8. I converted my certificate to a license in 2007 (second calendar year), what are my requirements?

    9. See Board rule WAC 4-25-830(2)(b)

  9. I converted my certificate to a license in 2008 (third calendar year), what are my requirements?

    10. WAC 4-25-830(2)(c)

  10. What is considered to be acceptable documentation?

    11. Acceptable documentation is the original CPE certificate of completion provided by the course sponsor which states the sponsor's name, the participant's name, title of the program, date(s) attended, and number of CPE credit hours earned. In other limited cases other documentation may be acceptable.

    You must keep documentation supporting your completion of CPE for three years after the end of the CPE reporting period in which the credit was claimed. See WAC 4-25-833(4).

  11. Can I receive credit for partial hours?

    12. It depends. CPE credit is given in half-hour increments only after the first full CPE credit hour has been earned. A minimum of 50 minutes constitutes one CPE credit hour and, after the first 50-minute segment has been earned, 25 minutes constitute one-half hour. For example:

    • Twenty-five minutes of continuous instruction counts as zero CPE credit hours;
    • Fifty minutes of continuous instruction counts as one CPE credit hour; and
    • Seventy-five minutes of continuous instruction counts as one and one-half CPE credit hours.

    See Board rule WAC 4-25-831(7).

  12. What if I did not (or do not) complete my CPE?
    • You may request a CPE extension from the Board, which may be approved for limited circumstances.
    • You may elect to retire your license or certificate. Please note - once you have a CPA license, you do not have an option to convert to CPA-Inactive status.

    What qualifies for ethics and regulations?

  13. Will the ethics and regulations course I took meet the 4-hour Washington ethics and regulations requirements as described in Board rule, WAC 4-25-830(3)?

    14. The course must be specific to the practice of public accounting in Washington State. Please refer to the list of Board approved ethics and regulations courses.

  14. Can an ethics and regulations course I took in another state qualify for the Washington ethics and regulations course?

    15. No, unless it is specific to the practice of public accounting in Washington State. Please refer to the list of Board approved ethics and regulations courses and Board rule, WAC 4-25-830(3).

  15. Will the AICPA professional ethics exam (Professional Ethics: The AICPA's Comprehensive Course) qualify for my Washington ethics and regulations requirement?

    16. No. Please refer to the list of Board approved ethics and regulations courses, and Board rule WAC 4-25-831(7).

    What qualifies for CPE?

  16. Will the CPE course I took qualify?

    17. To determine if a course qualifies, please refer to WAC 4-25-831. Generally, the Board does not pre-approve CPE aside from the required Washington ethics and regulations course.

  17. Can CPE I take in 2009 count towards my requirements for 2006-2008?

    18. Usually not; only if you have received an approved extension for good cause, such as financial hardship, extended critical illness, or active military deployment.

  18. If I was initially licensed during 2006, can CPE I took prior to licensure count since I don't have a full three calendar years?

    19. No. Please refer to Board Rule WAC 4-25-831(7).

  19. What is the difference between technical and non-technical CPE?

    20. Please review Board rule WAC 4-25-831(5).

    What are the Board's renewal procedures?

  20. When will I receive my renewal application?

    21. You should receive your renewal application in late December or early January.

  21. My employer is paying my renewal fee, what is the Board's tax identification number?

    22. 91-6001872

  22. May I pay the renewal fee with a credit card?

    23. No. Fees must be paid with check or money order in US dollars drawn on a US bank.

  23. What if I have changed my address?

    24. You can submit a Change of Address Form (Fillable PDF). These must be received by November 1, 2008, to assure your renewal application is mailed to the correct address.

    Resources:

    Have questions? For more information regarding CPE requirements, please contact us at customerservice@cpaboard.wa.gov or (360) 753-2586.