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.

CPE Requirements

Please use this link to find the most current list of Board Approved Washington State Ethics Providers:
Board Approved Washington State Ethics

For the Renewal of your Individual Credential - Every Three Years (There is No Annual Requirement)

Status

Total Requirement

Limitations
Non Technical

License

120 hours of CPE
Including a Board Approved Washington State Ethics Course

24

CPA Inactive Certificate

A Board Approved Washington State Ethics Course

N/A

Non-License Firm Owner

A Board Approved Washington State Ethics Course

N/A


For the First Renewal after Conversion from a CPA-Inactive Certificateholder to a CPA Licensee

Status

Total Requirement

Limitations
Non Technical

Converted to a license during the 1st year of the renewal cycle

80 hours of CPE
Including a Board Approved Washington State Ethics Course

16

Converted to a license during the 2nd year of the renewal cycle

40 hours of CPE
Including a Board Approved Washington State Ethics Course

8

Converted to a license during the 3rd year of the renewal cycle

A Board Approved Washington State Ethics Course

 

For Initial License Application

Status

Total Requirement

Limitations
Non Technical

Initial License Applicant (if it has been more than 4 years since you passed the Exam)

120 hours of CPE
Including a Board Approved Washington State Ethics Course

The CPE hours must be completed within the 36 months prior to your application date. The WA ethics course must be completed within the 6 months prior to your application date.

24

CPA-Inactive Certificate Holder Applying for a License

120 hours of CPE
Including a Board Approved Washington State Ethics Course

The CPE hours must be completed within the 36 months prior to your application date. The WA ethics course must be completed within the 6 months prior to your application date.

24

 


CPE Reporting Periods

If your individual credential expires* on:

June 30, 2017

June 30, 2018

June 30, 2019

June 30, 2020

Your CPE period is:

January 1, 2014**
through
December 31, 2016

January 1, 2015**
through
December 31, 2017

January 1, 2016**
through
December 31, 2018

January 1, 2017**
through
December 31, 2019

 

* Use CPA Verify 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.