If so, this is a reminder that the end of your CPE reporting period is almost here. To qualify for renewal, you must have completed the required Continuing Professional Education (CPE) hours on or before December 31, 2025.
CPE Requirements and Renewal
Licensees have the option to renew in an active or inactive status. Keep in mind, you may not hold out or practice public accounting during the time your license is in an inactive status.
To renew your license in an active status, you must complete:
- 120 hours of qualifying CPE.
- A Washington State Board Approved Ethics course. (These hours count towards the 120-hour total.)
- A minimum of 20 hours of qualifying CPE each year of your CPE reporting period.
CPE limitations for those renewing in an active status are:
- Non-technical subjects: maximum 60 hours.
- Nano learning: maximum 12 hours.
- 60-hour combined maximum total* for:
- First-time instructor/developer of a CPE course.
- First-time instructor/developer of a college or university course qualifying for CPE credit.
- Authorship of published articles, books, or other publications relevant to the profession.
*CPE hours in these categories do not count towards the 20-hour minimum annual requirement.
To renew your license in an inactive status, you must complete:
To renew your non-licensee firm owner registration, you must complete:
CPE Requirements Not Met – CPE Extension
If you do not complete your CPE requirements by December 31, 2025, but will be able to complete them by your expiration date, you may request a CPE extension on your renewal application.
For licensees renewing in an active status, if you did not meet the 20-hour minimum annual requirement for one or more years of your CPE reporting period, you will need to request a CPE extension. You can complete the missed hours in another year of your CPE reporting period or by June 30, 2026.
An individual is only allowed one CPE extension in any two consecutive CPE reporting periods (six-year period), so if you requested and were granted a CPE extension on your 2023 renewal, you are not eligible for a CPE extension with this renewal. You may apply for reinstatement after your license lapses on July 1.
For information on requesting a CPE extension, please visit our website page, “Not Enough CPE to Renew.”
If you are unable to complete your CPE by June 30, 2026, you are not eligible for a CPE extension and renewal. Your credential will lapse effective July 1, 2026, and will be subject to reinstatement.
CPE Reporting through the CPE Tracker
100% CPE reporting is required. You must log enough completed CPE to show that you have met your renewal requirement. You must individually list each of your completed courses in the CPE Tracker.
While you must log your CPE courses in the CPE Tracker, uploading your CPE documentation (course completion certificates, etc.) to your logged courses is only required when you are requesting a CPE extension or you are chosen for the random CPE audit.
License Issued in 2023
All qualifying CPE hours must be completed after the date your CPA license was issued. You are subject to the 20-hour minimum annual requirement for each year of your CPE reporting period, including the shortened first year between your license issue date and December 31 of that year.
Key Dates to Remember
- CPE requirements must be completed by December 31, 2025.
- Renewal applications will be available online beginning January 1, 2026.
- Renewal applications are due by April 30, 2026, to avoid the late fee.
Log your CPE
Use the link to log into your SecureAccess Washington (SAW) account and log your CPE. The Board recommends logging your CPE periodically throughout your reporting period.
Questions
If you have any questions, please contact us at customerservice@acb.wa.gov.