Certificate and License Renewal Process

CPAs, CPA-Inactive certificateholders, and resident nonlicensee firm owners (unless specifically advised otherwise) renew licenses, CPA-Inactive certificates, or nonlicensee firm owner registrations by April 30 (WAC 4-25-790). Staff mails renewal forms in early January.  CPAs will renew for three-year periods.

Reminders:

• You must possess a valid license to practice public accounting if you hold out to perform any services as a CPA in a professional/client relationship. The Board holds that preparation of even a single tax return for a client requires a license.
• You must possess a valid inactive certificate to use the CPA-Inactive title for commercial or occupational purposes (other than public accounting).
• Both license and inactive certificate renewal is conditioned on meeting Continuing Professional Education (CPE) requirements.
• Renewals, complete with certification of compliance with the CPE requirements, and $230 fee are due April 30.  Renewal applications received after April 30 will be assessed a late filing fee of $100.
• Incomplete inactive certificate/license renewals will be assessed a late filing fee of $100 if received after April 30.
• Inactive certificates and licenses expire June 30.

PLEASE NOTE: Carry back of CPE credits from one period to the previous reporting period is not automatic; it must be approved by the Board.   To cure CPE deficiencies see Request for Waiver to CPE Requirements.

Renewal after Retirement:  If you notified the Board of your retirement, and now wish to renew your CPA-Inactive certificate or license, please see WAC 4-25-793.  You must use the forms provided by the Board and satisfy CPE requirements in WAC 4-25-830.

Have questions? Call (360) 753-2586 or e-mail the Customer Service Division.