On March 17, 2022, Governor Inslee signed Senate Bill 5519 into law. The purpose of this legislation is to:

• Move the remaining CPA-Inactive Certificate holders to an inactive licensee status to remove the confusion surrounding the CPA-Inactive designation.
• Sync the Washington regulatory approach to CPA title use with that of most other US jurisdictions.
• Make the CPA-Inactive status available to all licensees.

The changes take effect July 1, 2024.

What the changes mean to you if you hold a:

CPA-Inactive Certificate in an active status:

• Your certificate will automatically convert to a CPA license in an inactive status on July 1, 2024.
  • If you are up for renewal in 2024, you will want to be sure to renew your certificate during your renewal period between January 1 and June 30, 2024. The conversion will occur on July 1, and you will be left with more options than if you let your certificate lapse or retire it.
• You may not hold out or practice public accounting during the time in which you are in an inactive status.
• You may continue to renew in an inactive status every 3 years by:
  • Completing a Washington State Board ethics course within your CPE reporting.
  • Logging the completed course in the CPE Tracker.
  • Submitting an online renewal application indicating that you are renewing in an inactive status.
  • Paying the renewal fee.
• You may initially convert your license to an active status by:
  • Meeting the experience requirements of WAC 4-30-070 (without regard to the eight-year limitation indicated in the referenced rule)
    • If you already have approved experience on file with the Board, you do not need to submit an experience affidavit and resume or summary of key job responsibilities.
  • Completing the required Continuing Professional Education (CPE)
    • 120 CPE credit hours, including a Washington State Board Approved Ethics course.
    • The CPE hours must be completed within the 36 months preceding your application date, except the Washington State Board Approved Ethics course, which must be completed within the 6 months preceding the date of application.
  • Logging your completed CPE in the CPE Tracker located in our online services.
  • Uploading acceptable CPE documentation (course completion certificates, etc.) into the CPE Tracker for all CPE claimed.
  • Submitting a conversion application through our online services.
  • No fee is charged for this application.
• After your initial conversion to an active status, you can renew in an active or inactive status, depending on your current needs. See CPA License in an active status below.

CPA-Inactive Certificate in a lapsed, retired, suspended, or revoked status on July 1, 2024:

• Your only option is to apply for an initial license. (Your education, CPA Exam scores, and AICPA Code of Professional Conduct course will still be valid, provided you do not have a Board Order stating otherwise.)
• If you are in one of these statuses, you may want to consider completing the appropriate application to get your CPA-Inactive Certificate back into an active status prior to the change-over.

CPA License in an active status

• Beginning with the 2025 renewal period, you will have two options for renewal:
  • Active Status
    • Complete the 120-hour CPE requirement, including a Washington State Board approved ethics course, within your CPE reporting period (don’t forget your 20-hour minimum annual requirement).
    • Log your completed CPE in the CPE Tracker located in our online services.
    • Submit an online renewal application through our online services indicating that you are renewing in an active status.
    • Pay the renewal fee.
  • Inactive Status
    • Complete a Washington State Board approved ethics course within your CPE reporting period.
    • Log your completed CPE in the CPE Tracker located in our online services.
    • Submit an online renewal application through our online services indicating that you are renewing in an inactive status.
    • Pay the renewal fee. (The fee is the same for both statuses.)
    • You may not hold out or practice public accounting during the time in which you are in an inactive status.
• You are only able to apply for inactive status during your renewal period.
• If you are in an inactive status, you can convert your status to active at any time by:
  • Completing the required Continuing Professional Education (CPE)
    • 120 CPE credit hours, including a Washington State Board Approved Ethics course.
    • The CPE hours must be completed within the 36 months preceding your application date, except the Washington State Board Approved Ethics course, which must be completed within the 6 months preceding the date of application.
  • Logging your completed CPE in the CPE Tracker located in our online services.
  • Uploading acceptable CPE documentation (course completion certificates, etc.) into the CPE Tracker for all CPE claimed.
  • Submitting a conversion application through our online services.
  • No fee is charged for this application