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
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For the Renewal of Your Individual Credential - Every Three Years |
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|
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 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 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 |
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|---|---|---|---|---|
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If your individual credential expires on: |
June 30, 2023 |
June 30, 2024 |
June 30, 2025 |
June 30, 2026 |
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Your CPE reporting period is: |
January 1, 2020* |
January 1, 2021* |
January 1, 2022* |
January 1, 2023* |
* 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.
