Your first CPE reporting period is from the date the Board issues your license to December 31 of the year prior to the expiration of your license. During this period, you are required to complete 120 CPE credit hours, which is limited to 60 hours in non-technical subject areas and must include a Washington State Board approved ethics course from an approved provider listed on our website. Of the 120 CPE credit hours, you are required to complete a minimum of 20 hours of CPE per year.
The timing of your license application is up to you. However, the later you submit your license application during the year, the shorter your first CPE reporting period becomes.
For example:
| Issue Date | Expiration Date | First CPE Reporting Period |
|---|---|---|
| October 1, 2025 | June 30, 2028 | 27 months 10/1/2025 - 12/31/2027 |
| January 1, 2026 | June 30, 2029 | 36 months 1/1/2026 - 12/31/2028 |
| June 1, 2026 | June 30, 2029 | 31 months 6/1/2026 - 12/31/2028 |
| October 1, 2026 | June 30, 2029 | 27 months 10/1/2026 - 12/31/2028 |
CPA licenses will not be issued between November 1 and December 31 due to the 20-hour minimum annual CPE requirement. Applications can be submitted but will not be approved until the beginning of January.