A lapsed, suspended, or revoked license can only be reinstated into an active status.

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 located on your dashboard in our online services.
3. Upload acceptable CPE documentation (course completion certificates, etc.) into the CPE Tracker for all CPE claimed.
4. Submit the reinstatement application through our online services.
5. Pay the reinstatement fee of $480.

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.

If your license was suspended or revoked, 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.

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