Washington operates on a triennial CPE cycle with license renewal due April 30 every three years. CPAs must complete 120 hours per cycle with a minimum of 20 hours annually. A 4-hour Board-approved ethics course is required each renewal period, and CPE must be completed by Dec. 31 of the year before renewal.
General requirement
CPAs must complete 120 hours of CPE during each three-year reporting period, with a minimum of 20 hours completed each year. The reporting period runs Jan. 1 through Dec. 31 over three calendar years. License renewal is due April 30 every three years.
CPE must be completed by Dec. 31 of the year prior to license expiration. Renewal applications submitted between May 1 and June 30 incur a late fee. Licenses lapse July 1 if not renewed.
Ethics requirement
Washington requires 4 hours of CPE from a Washington State Board–approved ethics and regulations course each renewal period. The board maintains a list of approved courses on its website.
Ethics courses that are not board-approved may count toward the technical or total hour requirement but do not satisfy the ethics requirement.
Credit limitations
- Nontechnical subjects: Maximum of 60 hours per three-year period.
- Nano learning: Maximum of 12 hours per three-year period.
- Combined maximum of 60 hours across the following activities:
- First-time instruction or development of a CPE course
- First-time instruction or development of a college or university course
- Authorship of published articles, books or other publications
Hours earned through instruction, course development or authorship do not count toward the 20-hour annual minimum.
Nontechnical subjects defined
Nontechnical subjects include communication skills, interpersonal management skills, leadership and personal development, client and public relations, practice development, motivational and behavioral courses, and speed reading and memory building.
Credit calculation
- Standard measurement: One CPE credit equals 50 minutes of instruction.
- Self-study: Full credit if interactive; half credit for noninteractive programs.
- Partial credit: Half-credit increments allowed after the first full hour.
- Nano learning: Credit awarded in 0.2-hour increments prior to the first full hour.
- Effective Jan. 1, 2024: Credits may be awarded in tenths of an hour after the first full hour, except for nano learning.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
New licensees
For the first CPE reporting period, new licensees must complete 120 hours between their license issuance date and Dec. 31 of the third calendar year of the reporting period.
If more than four years have passed since passing the CPA exam, initial license applicants must complete 120 hours within the 36 months prior to application, with the Washington ethics course completed within six months prior to application.
Conversion from inactive to active status
To convert from inactive to active status, licensees must complete 120 hours within the 36 months prior to application, including the Washington ethics course within six months prior to application.
For the first renewal after conversion, CPE requirements are prorated based on the year of conversion:
- Converted in the first year of the cycle: 80 hours, including ethics.
- Converted in the second year of the cycle: 40 hours, including ethics.
- Converted in the third year of the cycle: Board-approved ethics course only.
Nonresident CPAs
Nonresident licensees may satisfy Washington's CPE requirements by meeting the requirements of their principal place of business state. If that state does not require CPE, Washington's requirements apply.
CPE extension
If CPE is not completed by Dec. 31 but can be finished by the June 30 expiration date, a CPE extension may be requested on the renewal application. Only one extension is permitted in any two consecutive reporting periods (a six-year window).
CPE tracker and documentation
Completed CPE must be logged in the CPE Tracker on the board's online services dashboard. Documentation such as completion certificates is required only when requesting an extension or when selected for a random audit.
CPE records must be retained for three years after the end of the reporting period.
Provider requirements
Washington accepts CPE from NASBA National Registry sponsors. Ethics courses must be specifically approved by the Washington State Board of Accountancy.