1/1 to 12/31 triennially

4/30 triennially

Complete the required CPE hours by December 31 the year prior to the expiration of your license, certificate, or registration. Then CPAs need to renew by: pay renewal fee, and complete CPE certification online by April 30.
Late: $100 Late fee if not renewed by April 30th. Then, if not renewed by June 30th the license will lapse and be subject to reinstatement.
Paper renewal

CPAs may only apply CPE successfully completed in the current 3 year reporting period.

A course may not be taken for credit more than once within a 3 year license term.

• Instruction: Maximum 72 hours
• Published Materials: Maximum 30 hours
• Non-technical Subjects: Maximum 24 hours

WebCE courses are NASBA QAS self-study.

Self-Study Requirements: Students should read the course material prior to taking the final exam.

The final exam is open-book. Students may refer to the course material as often as needed. If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

Self-Study Final Exam: 70%

WebCE does NOT report CPE course completions to the Washington State Board of Accountancy. CPAs can report their CPE course completions with their registration renewal.
If a CPA’s license expires April 30, 2018, they would report their CPE completed 1/1/2014-12/31/2017.

Newly Licensed: For a CPA’s first reporting period, the 120 hours of CPE must be taken after the issuance of the license and on or before December 31 of the third calendar year.

WebCE provides online printable certificates of completion. Certificates of completion will be available to print online immediately after the final exam is passed. You should maintain written evidence of completion for a period of 3 years after the end of the CPE reporting period in which the credit was claimed.