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Certificate/License

Certificateholders (Individuals holding a valid Washington State CPA certificate as of June 30, 2001) - How to apply for a license:

If you are interested in applying for a CPA license, you must:

  • 120 CPE credit hours within the thirty-six months immediately preceding the date you file your application
  • Limited to 24 CPE credit hours in nontechnical subject areas
  • Including 4 CPE credit hours in professional ethics and regulations with specific application to the practice of public accounting in Washington State
(See RCW 18.04.105(4)(d) for the applicable statute and WAC 4-25-830[5] for the applicable Board rule)

Certificateholders who do not apply for a license must use the title "CPA-Inactive."  The word "Inactive" must be of the same font (style and size) as the word "CPA" or "Certified Public Accountant."  However, you may not use the title "CPA-Inactive" to offer or provide accounting, management consulting, tax, tax consulting, or similar services to the public (in other words you may not practice public accounting in association with the title "CPA-Inactive").

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