Retirement

An individual who has reached 60 years of age at the time of application submission and holds a license in good standing in either an active or inactive status, may apply to retire their license.

To retire your license:

  1. Log in to our online services and complete a retirement application.
  2. In the application, you will select to have your license retire immediately or on your expiration date.

While your CPA license is in a retired status, you are authorized to:

  1. Use the title "CPA-retired.”
  2. Perform uncompensated services such as a volunteer, trustee, director, or executor, while using the “CPA-retired” title.
  3. Perform, without using the "CPA-retired" title, any of the professional services listed in number 2 below.

While your license is in a retired status, you are prohibited from:

  1. Using the titles "certified public accountant," "CPA," or "CPA-inactive."
  2. Using the title "CPA-retired" to perform or offer to perform professional services:
    • In an employer-employee relationship in industry, government, nonprofit, or education.
    • As an independent contractor in industry, government, nonprofit, or education.
    • For compensation as a trustee, director, or executor.
    • As a sole practitioner offering to perform services for a client or potential client.
    • As part of a CPA firm either offering to perform services for a client or potential client or working in purely an administrative role.

Renewal out of Retirement

A retired license can only be renewed out of retirement into an active status.

Your application must be complete at the time of submission. Incomplete applications may be denied.

To renew your retired 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 our online services.
  3. Upload acceptable CPE documentation (course completion certificates, etc.) into the CPE Tracker for all CPE claimed.
  4. Submit the Renew Retired License application through our online services.
  5. Pay the Renew Retired License application fee of $230.

If you are a former CPA-Inactive certificate holder who was automatically converted to a license in an inactive status on July 1, 2024, per Senate Bill 5519 and subsequently retired your license, you must also:

  1. Meet the experience requirements.
    • Submit a complete Experience Affidavit by upload to your online application.
      • Read and complete the experience affidavit carefully. If any information is incomplete or incorrect, you will be required to submit a new experience affidavit with new signatures.
      • The experience affidavit must be signed with a handwritten signature by both the applicant and verifying CPA. Typed or electronic signatures are not accepted.
      • If you are listing more than 2 employers, complete and submit Experience Affidavit – 1B (Additional Experience) with your experience affidavit.
    • If you already have approved experience on file with the Board or you previously held a Washington State CPA license in an active status, you do not need to submit an experience affidavit.

Any CPE used to qualify for the renewal of your retired license cannot be counted again in your current CPE reporting period towards your next renewal.

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