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 |
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Please use this link to find the most current list of Board Approved Washington State Ethics Providers: |
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For the Renewal of your Individual Credential - Every Three Years (There is No Annual Requirement) |
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Status |
Total Requirement |
Limitations |
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License |
120 hours of CPE |
24 |
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CPA Inactive Certificate |
N/A |
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Non-License Firm Owner |
N/A |
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For the First Renewal after Conversion from a CPA-Inactive Certificateholder to a CPA Licensee |
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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 |
16 |
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Converted to a license during the 2nd year of the renewal cycle |
40 hours of CPE |
8 |
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Converted to a license during the 3rd year of the renewal cycle |
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For 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 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. |
24 |
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CPA-Inactive Certificate Holder Applying for 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. |
24 |
CPE Reporting Periods |
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If your individual credential expires* on: |
June 30, 2018 |
June 30, 2019 |
June 30, 2020 |
June 30, 2021 |
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Your CPE period is: |
January 1, 2015** |
January 1, 2016** |
January 1, 2017** |
January 1, 2018** |
* 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.
