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:
- Is there a minimum amount of CPE required each year? - No
- What qualifies for CPE?
- What qualifies for ethics and regulations?
- What are my requirements?
- What are the Board's renewal procedures?
What are my requirements?
- 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?
- What is my reporting period?
- What are my CPE requirements?
Licensee: See Board rule WAC 4-25-830(1)(a)
|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.
- 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.
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.
No. The Board repealed the minimum 20-hour per year requirement in December 2004.
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).
See Board rule WAC 4-25-830(2)(a)
See Board rule WAC 4-25-830(2)(b)
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).
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).
- 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?
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.
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).
What qualifies for CPE?
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.
Usually not; only if you have received an approved extension for good cause, such as financial hardship, extended critical illness, or active military deployment.
No. Please refer to Board Rule WAC 4-25-831(7).
Please review Board rule WAC 4-25-831(5).
What are the Board's renewal procedures?
You should receive your renewal application in late December or early January.
No. Fees must be paid with check or money order in US dollars drawn on a US bank.
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.
- Board Rules: WAC 4-25-830 and WAC 4-25-831
- List of Approved Washington State Ethics and Regulations Courses
- Optional CPE Log (This is a Fillable PDF form for your use only, not to be returned to the Board.)
Have questions? For more information regarding CPE requirements, please contact us at firstname.lastname@example.org or (360) 753-2586.