Legally Using the CPA Title
(A staff interpretation)

Warning and Disclaimer *

CPA-Inactive Certificate-holder

A person who holds a valid Washington CPA-Inactive certificate (but no license to practice public accounting):

• Must place the word "inactive" immediately following the title "CPA" or "Certified Public Accountant" and in the same font and same size as the title.
• May use the title "CPA-Inactive" for occupational purposes (excluding public accounting).
• May use the title "CPA-Inactive" on resumes or for memberships.
• May NOT "hold out" to the public for the performance of CPA services.
• Must complete four Continuing Professional Education (CPE) credit hours in professional ethics and regulations applicable to the practice of public accounting in Washington State every three years to maintain an inactive certificate.

Licensee

A person who holds a valid Washington license to practice public accounting as a CPA:

• May use the CPA title for professional, occupational, or for the "practice of public accounting."
• Must obtain 120 hours of Continuing Professional Education (CPE), including four CPE credit hours in professional ethics and regulations applicable to the practice of public accounting in Washington State, every three years to renew the CPA license.

The "practice of public accounting" includes (but is not limited to):

• Attest services including reporting on financial statements
• Accounting services
• Tax planning or tax return preparation
• Management advisory or consulting services
• See FAQ for additional guidance on services considered the "practice of public accounting"

CPAs from other states and accounting professionals from other countries

A holder of a license to practice public accounting issued by another jurisdiction may not use the CPA title in Washington State until the individual either submits a complete application for a Washington State license or gains practice privileges.   

Individuals holding a license to practice public accounting issued by a foreign jurisdiction may not use the CPA title in Washington State until that individual obtains a Washington State CPA license. 

CPAs who are retired from the accounting profession

CPAs who provide confirmation to the Board that they are retired from accounting are exempt from the renewal requirements (CPE and fees); however, retirees may not use the CPA or CPA-Inactive titles.

Also see Frequently Asked Questions (FAQS)

Warning and disclaimer. This material contains agency staff’s application of accountancy laws. It is summary level, non-authoritative, information. The working hierarchy of accountancy law authority consists of: Accountancy Act (RCW); Board rules (WAC); Board policy statements; Board rulings; and staff interpretations; the Act being the highest level authority. Do not solely rely on staff interpretations as basis for important decisions. Staff will provide copies of the Accountancy Act and Board rules, policy statements, or rulings, on request.

2/24/05