Continuing Professional Education - (CPE)
All Washington State CPAs, CPA-Inactive certificateholders and and non-licensee firm owners must complete CPE as a requirement for renewal.
You must now log your CPE into the “CPE Tracker” tool located in your online services account through Secure Access Washington (SAW).
CPE Requirements |
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For the Renewal of Your Individual Credential - Every Three Years |
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Status |
Total Requirement |
Limitations |
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CPA License |
120 hours of CPE Minimum annual requirement of 20 hours per year (Effective January 1, 2020 - Please see chart for affected years.) |
Non-technical subjects – maximum 60 hours Nano learning – maximum 12 hours Combined total for the following** – maximum 60 hours
**The CPE hours earned from the formats listed here do not count towards the 20-hour minimum annual requirement. |
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CPA Inactive Certificate |
N/A |
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Non-licensee Firm Owner |
N/A |
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For Your Initial License Application |
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Status |
Total Requirement |
Limitations |
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Initial License Applicant (if it has been more than 4 years since you passed the CPA Exam) |
120 hours of CPE 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. |
Non-technical subjects – maximum 60 hours Nano learning – maximum 12 hours Combined total for the following – maximum 60 hours
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CPA-Inactive Certificate Converting to a License |
120 hours of CPE 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. |
Non-technical subjects – maximum 60 hours Nano learning – maximum 12 hours Combined total for the following – maximum 60 hours
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For the First Renewal after Conversion from a CPA-Inactive Certificate to a CPA License |
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Status |
Total Requirement |
Limitations |
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Converted to a License During the 1st Year of the Renewal Cycle |
80 hours of CPE Including a Washington State Board Approved Ethics Course Minimum annual requirement of 20 hours per year (Effective January 1, 2020 - Please see chart for affected years.)
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Non-technical subjects – maximum 40 hours Nano learning – maximum 8 hours Combined total for the following** – maximum 40 hours
**The CPE hours earned from the formats listed here do not count towards the 20-hour annual minimum requirement. |
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Converted to a License During the 2nd Year of the Renewal Cycle |
40 hours of CPE Including a Washington State Board Approved Ethics Course Minimum annual requirement of 20 hours per year (Effective January 1, 2020 - Please see chart for affected years.)
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Non-technical subjects – maximum 20 hours Nano learning – maximum 4 hours Combined total for the following** – maximum 20 hours
**The CPE hours earned from the formats listed here do not count towards the 20-hour annual minimum requirement. |
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Converted to a License During the 3rd Year of the Renewal Cycle |
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CPE Reporting Periods |
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If your individual credential expires on: |
June 30, 2022 |
June 30, 2023 |
June 30, 2024 |
June 30, 2025 |
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Your CPE period is: |
January 1, 2019* |
January 1, 2020* |
January 1, 2021* |
January 1, 2022* |
* For your first CPE 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.
