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 cannot use the CPA retired designation.
To retire your credential:
- Log in to our online services and complete a retirement application.
- In 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.
- Eligible 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 and the Board grants you authorization to use the title.
- 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 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
- CPA-Inactive Certificate:
- A Washington State Board Approved Ethics course must be completed within the 6 months preceding your application date
- Log your completed CPE into the CPE Tracker tool located in our online services.
- Upload acceptable CPE documentation (course completion certificates, etc.) into the CPE Tracker for all CPE claimed.
- Submit the online renew out of retirement application through our online services.
- Pay the renew out of retirement fee of $230.
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).