Commonly Asked Questions and Answers

The following questions and answers were developed to help you understand the Continuing Professional Education (CPE) rules and requirements.  If you are unclear refer to the Board's rules (WAC 4-25), Board Policy "2000-1 Continuing Professional Education and Licensing Requirements," or contact Customer Service at (360) 753-2586 or customerservice@cpaboard.wa.gov.

Is there a minimum amount of CPE required each year? - No, See #5.
What qualifies for CPE?
What qualifies for ethics and regulations?
What are my requirements?

Question 1:  I am a CPA-Inactive certificateholder applying for an initial license.  Must I complete 120 hours of CPE before I can apply for my license?

Yes.  To qualify to apply for an initial license, certificateholders must meet the following CPE requirements:

• 120 CPE credit hours within the thirty-six months immediately preceding the date you file your application for a Washington State license
• 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

Question 2:  What are the CPE requirements to renew my CPA license?

You must complete 120 credit hours of CPE during your CPE reporting period (see Question 4) including (See WAC 4-25-830):

• Four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State (WAC 4-25-830[3])
• No more than 24 hours of non-technical CPE during each reporting period (WAC 4-25-830 and 4-25-831)
• Courses in accounting/auditing (A/A) are no longer required

You must complete four CPE hours in professional ethics and regulations applicable to the practice of public accounting in Washington State during your CPE reporting period.

Question 4:  How do I determine my CPE reporting period for renewal?

* Use the Licensee Search to determine your expiration date.

** For your initial reporting period, your CPE period begins with the date your initial license was issued.

Question 5:  Am I required to complete a minimum amount of CPE during each calendar year?

No.  The Board repealed the minimum 20-hour per year requirement in December 2004.

Question 6:  What is considered to be acceptable documentation?

Acceptable documentation is the original CPE certificate of completion provided by the course sponsor which states the sponsor's name, the participant's name, title of the program, date(s) attended, and number of CPE credit hours earned.  In other limited cases other documentation may be acceptable.  See Board Policy 2000-1 and WAC 4-25-833 and Question 7, below.

In all cases the documentation must show the sponsor name, participant's name, title of the program, date(s) attended, and number and type of CPE credit hours earned. See Board Policy 2000-1 and WAC 4-25-833.

The Board recognized there are differences between Washington State law and professional standards. The Board was also aware of a pattern of violations related to compensation, conflict of interest, and fiduciary duties. The Board adopted the ethics and regulations CPE requirement to proactively address these issues, support CPAs to keep current with changing laws/rules, and ensure public protection.

Course sponsors may request a Board determination as to whether their course meets the requirements of WAC 4-25-830(3). If the Board determines a course fulfills the requirements, the sponsor may display such a statement on their promotional and course materials. (See Board Policy 2000-1.)  See the list of approved ethics and regulations courses.

Yes. You can take the four hours in segments on different days; however, the course material cannot be duplicative, must be applicable to the practice of public accounting in Washington State, and meet Board rule WAC 4-25-830(3).

No. You are not required to include four CPE hours in ethics and regulations applicable to the practice of public accounting in Washington State with your initial license application via reciprocity.

However, during your first three-year Washington State CPE reporting period, you must meet the CPE ethics and regulations requirement.  See WAC 4-25-830.

The program is a least 50 minutes in length; attendance is recorded; participants sign in to confirm attendance and, if the program is greater than four credit hours, participants sign out during the last hour of the program; and attendees are provided a certificate of completion.  See WAC 4-25-831.

It depends.  CPE credit is given in half-hour increments only after the first full CPE credit hour has been earned.  A minimum of 50 minutes constitutes one CPE credit hour and, after the first 50-minute segment has been earned, 25 minutes constitute one-half hour. For example:

• Twenty-five minutes of continuous instruction counts as zero CPE credit hours;

• Fifty minutes of continuous instruction counts as one CPE credit hour; and

• Seventy-five minutes of continuous instruction counts as one and one-half CPE credit hours.

  See WAC 4-25-831(7).

When you complete your next renewal form you will certify to the Board that you have met the Board's CPE and supporting documentation requirements. (You do NOT submit CPE documentation with your renewal.)  If you are selected for audit you will then be required to submit acceptable supporting CPE documentation (originals only) as evidence of your compliance with the Board's rules. See WAC 4-25-832 and Board Policy 2000-1.

The Board performs audits on individual CPE reports annually. Individuals are randomly selected.  See WAC 4-25-832.   If you are selected for audit, you will need to submit acceptable supporting CPE documentation (originals only) as evidence of compliance with the Board's CPE requirements.  See WAC 4-25-833 and Board Policy 2000-1.

You must keep documentation supporting your completion of CPE for three years after the end of the CPE reporting period in which the credit was claimed.  See WAC 4-25-833(4).

No.  Only programs taken after the issuance of the CPA license apply to the CPE requirement. For example, you may not claim CPE credit for the AICPA's ethics exam used to fulfill the requirement to obtain a license.  See WAC 4-25-831(7) and Question 22.  Note:  If you obtained your license via reciprocity, see Question 31.

No.  You must complete 120 hours of CPE including 4 hours of Board approved ethics and regulation applicable to the practice of public accounting in Washington State (not the AICPA ethics exam) from the date your initial license is granted through December 31 of the year prior to the expiration of your license.  See Board Rule WAC 4-25-830(1) and WAC 4-25-831(7).

No.  Washington State statute precludes carry-forward of excess CPE credit hours.  See RCW 18.04.215 and WAC 4-25-831(11).

It depends. State statute specifies the number of CPE credit hours a CPA must complete each reporting period.  See RCW 18.04.215 and WAC 4-25-831(12).  The Board may in very limited cases make a time extension to this requirement for financial hardship, critical illness and active military deployment.   However, you must petition the Board in writing (using a form provided by the Board) for such an extension including a statement as to why the request should be granted and any action you have taken, or plan to take, to cure the deficiency. The Board must approve the exception. See WAC 4-25-830(8) and Waiver Request Form.

Question 21:  What is my status if I move to another state but maintain my Washington license?

The Boards of Accountancy in each state regulate CPAs in their own jurisdiction.  For further information, you should contact the appropriate state board.

To maintain a Washington license you must comply with Washington's CPE requirements.  See WAC 4-25-830.