Retirement

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.

To retire your credential:

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

If you retire, you are:

1. Prohibited from using the title CPA or CPA-Inactive and exercising the privileges related to those titles.
2. 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

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

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 out of retirement application through our online services.
5. Pay the renew out of retirement fee of $230.

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

6. 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 credential 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.