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Continuing Professional Education - (CPE)

All Washington State CPAs, CPA-Inactive certificateholders 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 Limitations

  • Non-technical subjects: maximum 60 hours
  • Nano learning: maximum 12 hours
  • Combined total for the following: maximum 60 hours.  CPE in these categories do not count towards the 20-hour minimum annual requirement.
    • 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 Requirements

For the Renewal of Your Individual Credential - Every Three Years

Status

Total Requirement

CPA License

120 hours of CPE

Including a Washington State Board Approved Ethics Course

Minimum annual requirement of 20 hours per year

Subject to the CPE Limitations above

CPA-Inactive Certificate

Including a Washington State Board Approved Ethics Course

Non-licensee Firm Owner

Including a Washington State Board Approved Ethics Course

 

For Your Initial License Application

Status

Total Requirement

Initial License Applicant (if it has been more than 4 years since you passed the CPA Exam)

120 hours of CPE
Including a Washington State Board Approved Ethics Course

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.

Subject to the CPE Limitations above

CPA-Inactive Certificate Converting to a License

120 hours of CPE
Including a Washington State Board Approved Ethics Course

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.

Subject to the CPE Limitations above

 

For the First Renewal after Conversion from a CPA-Inactive Certificate to a CPA License

Status

Total Requirement

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

Subject to the CPE Limitations above

 

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

Subject to the CPE Limitations above

 

Converted to a License During the 3rd Year of the Renewal Cycle

A Washington State Board Approved Ethics Course

Subject to the CPE Limitations above

 


CPE Reporting Periods

If your individual credential expires on:

June 30, 2023

June 30, 2024

June 30, 2025

June 30, 2026

Your CPE reporting period is:

January 1, 2020*
through
December 31, 2022

January 1, 2021*
through
December 31, 2023

January 1, 2022*
through
December 31, 2024

January 1, 2023*
through
December 31, 2025

* For your first CPE reporting period, your 120 hours of CPE must be taken between your license issued date and December 31 of the third calendar year.


Not Enough CPE to Renew

If you do not meet the CPE requirements to renew your credential, please see our page on CPE Extension Requests.