Continuing Professional Education - CPE

All Washington CPA - Inactive certificateholders and licensees must complete CPE before submitting a license or renewal application.

You can now track your CPE by using Online Services.

Current Requirements

 

 

Minimums

 

Limitations

Status

Total Requirement

WA Board Approved Ethics

Per Year

Non Technical

Renew - Every Three Years

License

120

A 4 hour course

0

24

CPA Inactive Certificate

4

A 4 hour course

0

 

Resident non license (firm owner registration)

4

A 4 hour course

0

 

License - Moved from certificate during 1st year

80

A 4 hour course

0

16

License - Moved from certificate during 2nd year

40

A 4 hour course

0

8

License - Moved from certificate during 3rd year

 

A 4 hour course

0

 

Renew after Retirement

Retired License

120 hours within 36 months before application

A 4 hour course within the 6 months before application

0

24

Retired CPA-Inactive Certificate

 

A 4 hour course within the 6 months before application

0

 

Initial Application for Washington License

Initial License Applicant (if it has been 4 years since you passed exam)

120 hours within 36 months before application

A 4 hour course within the 6 months before application

0

24

Reciprocity Applicant

We recognize that to obtain or maintain a license in the other State, the applicant was required to meet that State’s CPE requirements. Therefore, CPE is not required for the initial Washington license until after licensure to meet the requirements for renewal.

 

 

 

 

 

CPA-Inactive certificate holder applying for a license

120 CPE hours within the 36 months immediately preceding the date you file your application

A 4 hour course

0

24

Reinstate

License

120 hours within 36 months before application

A 4 hour course within the 6 months before application

0

24

CPA Certificate

 

A 4 hour course within the 6 months before application

0

 

Resident non license (firm owner registration)

4

A 4 hour course

0  

CPE Reporting Periods

If your CPA-Inactive certificate or license expires* on:

 June 30, 2014

June 30, 2015

June 30, 2016

June 30, 2017

Your CPE period is:

 January 1, 2011**
through
December 31, 2013

January 1, 2012**
through
December 31, 2014

January 1, 2013**
through
December 31, 2015

January 1, 2014**
through
December 31, 2016

 

* Use the Licensee Search to determine your license or certificate expiration date.

** For your first reporting period, your 120 hours of CPE must be taken after your license is issued and on or before December 31 of the third calendar year.


Not Enough CPE

If you do not believe you can complete all your CPE to renew, you may:

  • Request an extension The board may provide limited extensions to the CPE requirements for reasons of individual hardship including, but not limited to, financial hardship, critical illness, or active military deployment. WAC 4-30-134(8) requires your extension be requested in writing by the end of the CPE reporting period (December 31st).
  • If you do not qualify for an extension, and/or you are unable to complete your CPE, your credential will lapse. Please note this can cause your firm to be out of compliance if you are an owner or principal owner.