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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

For the Renewal of Your Individual Credential - Every Three Years

Status

Total Requirement

Limitations

CPA License

120 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.)

Non-technical subjects – maximum 60 hours

Nano learning – maximum 12 hours

Combined total for the following** – maximum 60 hours

 

  • 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

 

**The CPE hours earned from the formats listed here do not count towards the 20-hour minimum annual requirement. 

CPA Inactive Certificate

A Washington State Board Approved Ethics Course

N/A

Non-licensee Firm Owner

A Washington State Board Approved Ethics Course

N/A

 

For Your Initial License Application

Status

Total Requirement

Limitations

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.

Non-technical subjects – maximum 60 hours

Nano learning – maximum 12 hours

Combined total for the following – maximum 60 hours

 

  • 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

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.

Non-technical subjects – maximum 60 hours

Nano learning – maximum 12 hours

Combined total for the following – maximum 60 hours

 

  • 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

 

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

Status

Total Requirement

Limitations
 

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.)

 

Non-technical subjects – maximum 40 hours

Nano learning – maximum 8 hours

Combined total for the following** – maximum 40 hours

 

  • 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

 

**The CPE hours earned from the formats listed here do not count towards the 20-hour annual minimum requirement.

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.)

 

Non-technical subjects – maximum 20 hours

Nano learning – maximum 4 hours

Combined total for the following** – maximum 20 hours

 

  • 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

 

**The CPE hours earned from the formats listed here do not count towards the 20-hour annual minimum requirement.

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

A Washington State Board Approved Ethics Course

 

 


CPE Reporting Periods

If your individual credential expires on:

June 30, 2022

June 30, 2023

June 30, 2024

June 30, 2025

Your CPE period is:

January 1, 2019*
through
December 31, 2021

January 1, 2020*
through
December 31, 2022

January 1, 2021*
through
December 31, 2023

January 1, 2022*
through
December 31, 2024

* 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.


Not Enough CPE to Renew