If your CPA license has lapsed or was revoked or suspended by the Board, you may not use the title CPA until your license is reinstated by the Board.

If you previously held a license, you are only eligible to reinstate as a licensee.

Reinstatement of a Lapsed License:

To apply for reinstatement of a lapsed license you must:

1. Satisfy the requirements of WAC 4-25-830 What are the CPE requirements?:  You are required to complete 120 hours of CPE within the 36 months immediately preceding your application for reinstatement, limited to 24 non-technical CPE credit hours and including four hours in ethics and regulations applicable to the practice of public accountancy in Washington State that is completed within the six-month period immediately preceding the submission of your application for reinstatement.

2. Comply with WAC 4-25-792 How do I apply for reinstatement of a lapsed CPA license or certificate? that requires submission of:

Reinstatement of a Suspended or Revoked License:

To apply for reinstatement of a suspended or revoked license you must:

1. Satisfy the requirements of WAC 4-25-830 What are the CPE requirements?: You are required to complete 120 hours of CPE within the 36 months immediately preceding your application for reinstatement, limited to 24 non-technical CPE credit hours and including four hours in ethics and regulations applicable to the practice of public accountancy in Washington State that is completed within the six-month period immediately preceding the submission of your application for reinstatement.
   
2. Comply with WAC 4-25-795 How do I apply for reinstatement of a suspended or lapsed CPA license or certificate? that requires submission of:

• The appropriate reinstatement fee [$480]
• A completed Reinstatement Application form
• Source documents [original certificates of completion--not copies--that include the sponsor's name, participant's name, course title, number of CPE hours and the dates] to support the CPE you reported on the Reinstatement Application
• Written substantiation of the reasons constituting good cause for reinstatement, and
• Two supporting recommendations, under penalty of perjury, from CPA licensees who have personal knowledge of your activities since the suspension or revocation was imposed.

General Information:

The Board may elect to perform additional inquiries.  Upon completion of processing, your license or notification of certification will be mailed to the last address you provided to the Board.