Reinstate CPA-Inactive Certificate
Only individuals whose CPA-Inactive certificate lapsed on or after July 1, 2001, may reinstate their CPA-Inactive certificate. If your certificate expired prior to June 30, 2001, your only option is to apply for a CPA license once you meet the requirements.
To reinstate your lapsed CPA-Inactive Certificate you must:
- Complete a Washington State Board Approved Ethics course within the six months preceding your application date.
- Log your completed CPE into the "CPE Tracker" tool located in your online services account through SecureAccess Washington (SAW).
- Upload your course completion certificate into the “CPE Tracker” tool.
- Submit the online reinstatement application through your SAW online services account.
- Pay the reinstatement fee of $480.
If your CPA-Inactive certificate was suspended or revoked, to apply for reinstatement you must also:
- Provide in writing the reasons why you believe the Board should reinstate your CPA-Inactive certificate.
- Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your CPA-Inactive certificate.
The Board may ask for additional information.
Any CPE used to qualify for the reinstatement cannot be counted again in your current CPE reporting period towards your next renewal. Please refer to Board Rule WAC 4-30-124.
Lapsed CPA-Inactive Certificate - Previously Held a License
If your CPA-Inactive certificate expired prior to June 30, 2001, and you once held a Washington CPA license, you must reinstate your license. Your certificate is not eligible for reinstatement.