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Reinstate CPA License

To reinstate your lapsed CPA license, you must:

  1. Complete the required Continuing Professional Education (CPE)
    • 120 CPE credit hours, including a Washington State Board Approved Ethics course
    • The CPE hours must be completed within the 36 months preceding your application date, except the Washington State Board Approved Ethics course, which must be completed within the 6 months preceding the date of application
    • CPE limitations:
      • 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
  2. Log your completed CPE into the “CPE Tracker” tool located in your online services account through SecureAccess Washington (SAW).
  3. Upload acceptable CPE documentation (course completion certificates, etc.) into the “CPE Tracker” tool for all CPE claimed.
  4. Submit the online reinstatement application through your SAW online services account.
  5. Pay the reinstatement fee of $480.

If your license was suspended or revoked, to apply for reinstatement you must also:

  1. Provide in writing the reasons why you believe the Board should reinstate your license.
  2. Provide letters of recommendation from two licensed CPAs who have personal knowledge of your activities since the suspension or revocation of your license.

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.

You may not use the title CPA until the Board approves your application and your status updates on the licensee search or CPAverify.