Any individual with an active CPA license in good standing may retire their license. However, only those who meet the requirements outlined below may use the CPA retired designation.
CPA-Inactive Certificate holders are not authorized to use the CPA retired designation.
To retire your credential:
- Log in to your SecureAccess Washington (SAW) account and complete a retirement application.
- While completing the application, you will select to have your credential retire immediately or on your expiration date.
If you retire, you are:
- Prohibited from using the title CPA or CPA-Inactive and exercising the privileges related to those titles.
- Authorized to use the designation "CPA retired" in this state, if you meet the criteria per WAC 4-30-058 at the time your license is retired.
- Age sixty or older and hold an active license in good standing; or
- Held an active license in good standing for a total of 20 years or more in any U.S. jurisdiction.
Renewal out of Retirement
To renew your retired credential you must:
- Complete the required Continuing Professional Education (CPE)
- CPA license:
- 120 CPE credit hours, including a Board Approved Washington State Ethics course
- Non-technical subjects are limited to no more than 60 CPE hours
- The CPE hours must be completed within the 36 months preceding your application date, except the Board Approved Washington State Ethics course, which must be completed within the 6 months preceding the date of application
- CPA-Inactive Certificate:
- A Board Approved Washington State Ethics course must be completed within the 6 months preceding your application date
- Submit a complete application through your SecureAccess Washington (SAW) account.
- Pay the renewal out of retirement application fee of $230.
- Attach all CPE documentation at the end of your application in the “Pending Reason(s)” section of the “Confirmation” page.
Your credential status will update on the Licensee Search within 24-48 hours after your application is approved.
Any CPE used to qualify for the renewal of your retired credential cannot be counted again in your current CPE reporting period towards your next renewal. Please refer to Board Rule WAC 4-30-122(2).