All Washington CPA-Inactive certificateholders and licensees are subject to Continuing Professional Education (CPE) requirements as a prerequisite to certificate or license renewal.

Current CPE Requirements: The CPE requirements for licensees and CPA-Inactive certificate holders are described briefly below (WAC 4-25-830):

Program Requirements: Programs must be formal. Formal means attendance is recorded and outlines are prepared in advance. Programs must be at least 50 minutes in length and conducted by a qualified instructor.

Qualifying programs contribute to the professional competence of a CPA. Professional development programs of the AICPA and state societies; technical sessions at meetings of the AICPA, state societies and chapters thereof; appropriate university or college courses; formal organized in-firm programs; other educational programs sponsored by trade or professional associations; and commercially offered programs are usually acceptable as long as they meet the professional competence and formality criteria. For additional information, see WAC 4-25-831.

CPE Program Sponsors:  Effective January 1, 2000 the Board does not maintain agreements with CPE Program Sponsors.   Over the last ten years program sponsors have done an excellent job of providing qualifying CPE classes to Washington CPA's and CPA-Inactive certificateholders.  Monitoring activities have not identified a single unacceptable course.  Therefore the Board repealed WAC 4-25-813--Continuing Professional Education--Program Sponsor Agreements on October 29, 1999.

However, the Board is committed to supporting CPE program sponsors in their efforts to provide quality CPE to Washington's CPAs and CPA-Inactive certificateholders and has developed the attached Guidelines for CPE Sponsors and CPE Sponsor Questions & Answers.

Have questions? For more information regarding CPE requirements contact Customer Service at (360) 753-2586 or customerservice@cpaboard.wa.gov.