Washington CPA CPE Requirements

How to reach the regulator directly.

Washington State Board of Accountancy
P.O. Box 9131
Olympia, WA 98507-9131

Tel: (360) 753-2586
Fax: (360) 664-9190

Email: customerservice@acb.wa.gov

The regulator's own published rules and related resources.

Washington State Board of Accountancy

The total continuing education hours required.

CPA licensees: 120 hours.

CPA-Inactive certificate holder or nonlicensee firm owner. Completion of a four credit hour Washington state board approved ethics course.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

An individual seeking renewal shall assert in a manner acceptable to the board that they met all of the CPE requirements for renewal during their CPE reporting period ending December 31st of the year prior to their license expiration date.

CPA licensee.

1. Completion of a minimum of one hundred twenty CPE credit hours within the three-year CPE reporting period;
2. Completion of a four credit hour Washington state board approved ethics course meeting the requirements of WAC 4-30-132 (refer to "General Characteristics of Accredited Education" below);
3. Effective January 1, 2020: Completion of a minimum of twenty CPE credit hours during each calendar year included in the three-year CPE reporting period. Restrictions on the type of CPE credit hours qualifying to meet the twenty credit hour minimum are specified in WAC 4-30-133; and
   • Effective January 1, 2020: Service on the Washington state board of accountancy (board) including participation on an approved peer review committee, first time instructor/developer, or authorship of published materials will not count towards the minimum twenty credit hours of CPE required (per WAC 4-30-134) during each of the three years of the CPE reporting period.
4. Effective January 1, 2020: Completion of no more than sixty CPE credit hours in non-technical subject areas as specified in WAC 4-30-132.
   • Prior to January 1, 2020: The total 120 CPE hours requirement is limited to no more than 24 CPE credit hours in nontechnical subject areas.
5. Exception: If the licensee qualifies for CPE reciprocity, refer to "Requirements for Non-residents" below.

How the reporting cycle is structured.

Triennial.

CPE reporting period is a calendar year time period beginning in the calendar year a credential is first issued by this board and ending on December 31st of the subsequent third calendar year.

CPE is required for individuals during the three calendar year period prior to renewal.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Reporting continuing professional education (CPE) to the board. In order to apply for renewal of your license, certificate, or registration as a resident nonlicensee firm owner, you must satisfy the board's CPE and supporting documentation requirements.

The reporting of compliance with CPE requirements is concurrent with filing your renewal application. When you complete your application for renewal, you are required to certify that you complied with the board's CPE requirements as defined in WAC 4-30-134 and supporting documentation requirements as defined in WAC 4-30-138.

The board may verify through audit compliance with CPE and sup-porting documentation requirements as certified during the renewal ap-plication process. As part of this audit the board may require additional information to demonstrate your compliance with the board's rules.

For each program for which you claim CPE credit you must retain documentation to support all of the following required information:

1. Program sponsor;
2. Title of program or description of content;
3. Date(s) attended;
4. Number of CPE credit hour(s);
5. Attendee name; and
6. Acceptable evidence of completion.

Updated January 1, 2020: Acceptable evidence supporting the requirements of subsection (1) of this section includes:

1. For group programs, a certificate or course completion, that is supplied by the program sponsor;
2. For self-study programs, a certificate of course completion supplied by the program sponsor after satisfactory completion of a workbook or examination;
3. For a university or college course, a transcript indicating completion of the course;
4. For instruction credit, evidence obtained from the program sponsor of your having been the instructor or discussion leader at the program; or
5. For published articles or books, evidence of publication.

You are responsible for documenting your entitlement to the CPE credit you claim on your renewal form.

You must retain the supporting documentation for CPE credit claimed for three years after the end of the CPE reporting period in which the credit was claimed.

The renewal or reporting deadline.

Licensees will report CPE prior to their June 30 license renewal date for the three calendar years preceding their license expiration date.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

The board audits, on a test basis, compliance with CPE and supporting documentation requirements as certified during the renewal application process. As part of this audit the board may require additional information to demonstrate your compliance with the board's rules.

Failure to obtain required CPE for renewal. Under the following circumstances the board will serve notice that a license, CPA-In-active certificate, or nonlicensee firm owner registration will lapse and the individual will have an opportunity to request a brief adjudicative proceeding:

1. An individual who applied for renewal and failed to obtain the required CPE credit hours by December 31st of the last year of their CPE reporting period and failed to request an extension by their expiration date;
2. An individual who applied for renewal and failed to obtain the required CPE credit hours by December 31st for the second time in any two consecutive CPE reporting periods; or
3. An individual who applied for renewal and failed to obtain the necessary CPE credit hours by June 30th of their renewal year after submitting an extension request.

Reduced or prorated requirements for a first renewal.

Your initial license will expire on June 30 of the third calendar year following initial licensure.

CPE credit is allowable only for those programs taken in time periods after the first CPA license is issued persuant to the authority of the Board (under Chapter 18.04 RCW).

Credit is not allowed for programs taken to prepare an applicant for the CPA examination or the AICPA ethics examination as a requirement for initial licensure.

Continuing Professional Education First Reporting Period:

Effective January 1, 2020: New (2020): Continuing Professional Education First Reporting Period: Your first CPE reporting period is from the date the Board issues your license to December 31 of the year prior to the expiration of your license. During this period, you are required to complete 120 CPE credit hours, which is limited to 60 hours in non-technical subject areas and must include a Board approved ethics and regulations course from an approved provider listed on our website. Of the 120 CPE credit hours, you are required to complete a minimum of 20 hours of CPE per year. The timing of your license application is up to you. However, the later you submit your license application during the year, the shorter your first CPE reporting period becomes. For example:

• September 29, 2020: Note from CeriFi CPEdge: The WA Board has confirmed that licensees in the examples above will all need to earn 120 total credits. Because the 20-credit annual minimum was effective January 1, 2020, the first example above (licensed on November 1, 2019) would not have to meet the 20-credit annual minimum for 2019. but for the 2nd, 3rd, and 4th examples above, a minimum of 20 credits must be earned in each of the 3 years (including the first partial year).

Prior to January 1, 2020: Continuing Professional Education First Reporting Period: Your first CPE reporting period is from the date the Board issues your license to December 31 of the year before your license expires. During this period, you are required to complete 120 CPE credit hours, which is limited to 24 hours in non-technical subject areas and must include 4 hours in Board approved ethics and regulations applicable to the practice of public accounting in Washington State. The timing of your license application is up to you. However, the later you submit your license application during the year, the shorter your first CPE reporting period becomes. For example:

Rules for professionals licensed elsewhere.

Effective January 1, 2020: CPE reciprocity.

1. A nonresident licensee seeking renewal of a license in this state shall be determined to have met the CPE requirements of this rule by meeting the CPE requirements for renewal of a license in the state in which the licensee's principal place of business is located.
2. Nonresident applicants for renewal shall demonstrate compliance with the CPE renewal requirements of the state in which the licensee's principal place of business is located by signing a statement on the renewal application of this state.
3. If the state of residence has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for this state.

Individuals operating under mobility. Licensees from other substantially equivalent U.S. states or jurisdictions, eligible to exercise practice privileges under RCW 18.04.195, are exempt from the CPE requirements of this section provided that they have met the CPE requirements of the state in which they are licensed.

Who may be excused from all or part of this requirement.

Effective January 1, 2020: Extension requests for renewal.

1. If an individual has failed to complete the required CPE (as defined in WAC 4-30-134) by December 31st of the last year of their three-year CPE reporting period, the individual must notify the board prior to their expiration date to request an extension of time to complete their CPE requirement by their expiration date.
2. Credits earned during the interim period between January 1st and June 30th of the individual's renewal year that are used to meet the prior reporting period's CPE requirement will be carried back to the CPE reporting period ended December 31st. These credits cannot be counted towards the requirement for the individual's current CPE reporting period.
3. An individual is allowed only one CPE extension in any two consecutive CPE reporting periods (six year period).

Applications other than renewal.

1. For the following applications, you must have completed the requirements of this section within the thirty-six-month period immediately preceding the date an application is submitted to the board; however, the completion of a four credit hour Washington state board approved ethics course must be within the six-month period immediately preceding the date your application and the CPE documentation are submitted to the board:
1. You are applying to renew a license out of retirement;
2. You are a CPA-Inactive certificate holder applying for a license; or
3. You are applying for reinstatement of a lapsed, suspended, or revoked license.
2. For the following applications, you must have completed a four credit hour Washington state board approved ethics course within the six-month period immediately preceding the date your application and the CPE documentation are submitted to the board:
1. You are applying to renew a CPA-Inactive certificate out of retirement;
2. You are applying to reinstate a lapsed, suspended, or revoked CPA-Inactive certificate; or
3. You are applying to reinstate a lapsed, suspended, or revoked registration as a resident nonlicensee firm owner.

CPE requirements for the initial CPE renewal period after 'conversion of a CPA-Inactive certificate to a CPA license':

1. If your license was issued during the first calendar year of your CPE reporting period, you must have completed eighty CPE credit hours which is limited to forty CPE credit hours in nontechnical subject areas (Prior to January 1, 2020: 16 CPE credit hours in nontechnical subject areas) and must include a four credit hour Washington state board approved ethics course meeting the requirements of WAS 4-30-132 (refer to "General Characteristics of Accredited Education" below).
2. If your license was issued during the second calendar year of your CPE reporting period, you must have completed forty CPE credit hours which is limited to twenty CPE credit hours in nontechnical subject areas (Prior to January 1, 2020: 8 CPE credit hours in nontechnical subject areas) and must include a four credit hour Washington state board approved ethics course meeting the requirements of WAS 4-30-132 (refer to "General Characteristics of Accredited Education" below).
3. If your license was issued during the third calendar year of your CPE reporting period, you must have completed four credit hour Washington state board approved ethics course meeting the requirements of WAS 4-30-132 (refer to "General Characteristics of Accredited Education" below).

Whether unused credits can apply to the next period.

Carry-forward: CPE credit hours you complete during one CPE reporting period cannot be carried forward to the next period.

Carry-back: CPE credit hours you complete during one CPE reporting period cannot be carried back to the previous reporting period unless the board has approved a request for extension or has required the carry-back as part of the sanctions for failure to complete required CPE.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective January 1, 2020: The WA Board updated its CPE rules. Highlights include:

• Annual Requirement: Completion of a minimum of twenty CPE credit hours during each calendar year included in the three-year CPE reporting period. This begins with calendar year 2020.
  • Effective January 1, 2020: Service on the Washington state board of accountancy (board) including participation on an approved peer review committee, first time instructor/developer, or authorship of published materials will not count towards the minimum twenty credit hours of CPE required (per WAC 4-30-134) during each of the three years of the CPE reporting period.
• Nano Learning: A stand-alone continuing professional education (CPE) course that is a minimum of ten minutes (0.2 CPE credit hours) consisting of electronic self-study with a stated learning objective and a minimum of two final assessment questions.
• Nano Learning Restriction: Nano learning is limited to no more than twelve CPE credit hours out of the one hundred twenty CPE credit total.
• Updated Nontechnical restriction: No more than sixty CPE credit hours in non-technical subject areas.
• New "Combo" Restriction: No more than sixty hours of CPE can be awarded to any licensee during the three-year reporting period for the sum of: (1) Service on the Washington state board of accountancy or the board's committees or volunteer service on one of the board approved peer review committees; (2) First time instructor/developer of a college or university course; (3) First time instructor/developer of a CPE course; and (4) Authorship of published articles, books, and other publications relevant to maintaining or improving professional competence.
• CPE extension requests are no longer limited to cases of individual hardship.
• CPE reciprocity will be allowed for Washington licensees who are residents of other states.
• Other updates and changes are noted above. Refer to paragraphs preceded by "Effective January 1, 2020" or "Updated January 1, 2020" for more information.

General Characteristics of Accredited Education / Application for Approval of Individual Activities:

Ethics and regulations applicable to practice in Washington State: Effective January 1, 2014: The content of the course must be specific to the laws and rules applicable to the regulatory framework in Washington state including the administrative requirements for an individual's initial and continued use of restricted titles in this state. All CPE authors must submit course materials for this course to the executive director of the board for approval prior to delivery of the content for credit.

The ethics and regulations course materials must cover all of the following topics, and instructors of approved courses must substantially address these topics in their presentations:

• General level information on the AICPA Code of Conduct.
• General level information on the Public Accountancy Act, the board's rules, policies, including recent or pending changes therein, and the rulemaking process.
• Emphasis must be placed on key differences between Washington state law (chapter 18.04 RCW), this board's rules (Title 4 WAC), and the AICPA Code of Conduct.
• Detailed information on the following:
  • WAC 4-30-026 How can I contact the board?
  • WAC 4-30-032 Do I need to notify the board if I change my address?
  • WAC 4-30-034 Must I respond to inquiries from the board?
  • WAC 4-30-040 through 4-30-058 Ethics and prohibited practices, including related board policies, if any.
  • WAC 4-30-130 Series—Continuing competency, including related board policies, if any.
  • WAC 4-30-142 What are the bases for the board to impose discipline?
  • Other topics or information as defined by board policy.
  • The course must also include case study scenarios demonstrating how to comply with the relevant provisions of the AICPA Code of Conduct and the board's statutory or regulatory framework when faced with ethical situations that might occur when offering or performing a specific type of professional service in the practice of public accounting or as a professionally regulated person not in the practice of public accounting.
• At least sixty percent of the course material content, presentation time,and commentary must include general level information on the Public Accountancy Act, the board's rules and policies, including recent or pending changes thereto, variances of key differences between Washington state law (chapter 18.04 RCW), the board's rules (Title 4 WAC), and the AICPA Code of Conduct, and scenarios demonstrating the different compliance outcomes that might result because the board's rules prevail when the board's rules vary from the AICPA Code of Professional Conduct and/or related official AICPA interpretations.

Credit for Self-Study Education:

Effective July 27, 2012: Interactive self-study programs: Interactive means electronic or other delivery formats for delivery of CPE in which feedback is provided during the study of the material in a manner to validate the individual's understanding of the material. The amount of credit allowed for interactive self-study is that which is recommended by the program sponsor on the basis of the average completion time under appropriate "field tests." In order to claim CPE credit for interactive self-study programs, you must obtain evidence of satisfactory completion of the course from the program sponsor. Self-study CPE courses registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor may be accepted as interactive.

Other Special Rules:

Effective July 27, 2012: CPE credit hours for volunteer service on the board and its committees and volunteer service on board approved peer review committees: You may receive up to sixty-four hours of technical CPE credit each calendar year for actual time spent on board, board committee, or board approved peer review committee activities including actual time you spend preparing for committee meetings.

• NOTE: CeriFi CPEdge has confirmed with the WA Board that through July 26, 2012, volunteers may claim up to 32 hours of CPE for volunteer service on the Board, its committees and on Board-approved peer review committees. After July 26, 2012, the date the Board approved the change, volunteers may claim up to 64 hours of CPE including time spent preparing for committee meetings. Also, the Board noted that this credit for volunteer service is very limited – to service on the "Board", "Board Committees" and "Board-approved peer review programs". The Board is defined as the Washington State Board of Accountancy.

Breakdown of Specific Requirements:
Effective September 11, 2009: All qualifying CPE hours must be taken after the date your initial CPA license was issued.

Requirements for Non-residents:
Effective September 11, 2009: [bold words added to rule] To qualify to apply for an individual Washington state license entitling you to use the title CPA and/or offer or render compilation, or other professional services for which a report expressing assurance is prescribed by professional standards in Washington state under the interstate reciprocity provisions you must satisfy the 120-hour CPE requirements, after you were licensed as a CPA and within the thirty-six month period immediately preceding the date your application was received by the board.

Exemptions:
Effective September 11, 2009: CPE Extension Request. [bold words added to rule] You must request such an extension in writing by the end of the CPE reporting period.

Effective September 11, 2009: CPE Extension Request. [bold words added to rule] CPE credit hours you complete during one period can be carried back to the previous reporting period only after the board has approved your extension request or has required the carry-back as part of sanctions for failure to complete required CPE.

Credit for Self-Study Education:
Effective September 11, 2009: Credit for self-study programs is allowed for reporting purposes on the date you completed the program as established by the evidence of completion provided by the program sponsor.

Other Special Rules:
Effective January 1, 2005: CPE credit hours for volunteer service on the board and its committees and volunteer service on board approved peer review committees: You may receive up to thirty-two hours of technical CPE credit each calendar year for actual time spent on board, board committee, or board approved peer review committee activities.

Breakdown of Specific Requirements:
Prior to January 5, 2005: [Rule has been stricken] 20 hours a year minimum: Licensees must complete a minimum of 20 hours of CPE each calendar year. This requirement is waived for the first calendar year of a licensee's initial CPE reporting cycle.

Other Special Rules:
Prior to January 5, 2005: [Rule has been stricken] Quality assurance review: Service on the board's QAR committee, participating as a QAR team captain or reviewer, and participating on other board approved quality or peer review committees may be considered for CPE credit as defined by board policy.