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 |
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There is a 20 CPE credit hour annual minimum effective January 1, 2020. Please see chart for affected years. |
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Status |
Total Requirement |
Limitations |
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License |
120 hours of CPE |
60 |
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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 |
32 |
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Converted to a license during the 2nd year of the renewal cycle |
40 hours of CPE |
16 |
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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. |
60 |
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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. |
60 |
CPE Reporting Periods |
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If your individual credential expires* on: |
June 30, 2020 |
June 30, 2021 |
June 30, 2022 |
June 30, 2023 |
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Your CPE period is: |
January 1, 2017** |
January 1, 2018** |
January 1, 2019** |
January 1, 2020** |
* 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.
