Total CPE Requirement: 120 hours over 3 years
Annual CPE Requirement: 20 hours

CPA Ethics: 4 hours of WA board approved ethics CPE
Technical subjects: Minimum of 60 hours

1/1 to 12/31 triennially
CPE must be completed by Dec. 31 of the calendar year prior to your license expiration date in June.

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

• Non-technical Subjects: Maximum 60 hours
• Nano-Learning Courses: Maximum 12 hours
• Combined total for any of the following – maximum 60 hours: not to be included in the 20 hour annual requirement
  • First-time instruction/development of a CPE course
  • First-time instruction/development of a college or university course qualifying for CPE credit
  • Authorship of published articles, books, or other publications relevant to the profession

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

All credentialed individuals must renew between January 1 and April 30 every three years. Complete the required CPE hours by December 31 the year prior to the expiration of your credential. Log your completed CPE for which you have acceptable CPE documentation into the "CPE Tracker" tool located in your online services account through SecureAccess Washington (SAW). Submit the online renewal application and pay fee through your SAW online services account. *Note: There may be a late fee if you renew May 1 through June 30.

SAW online services

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Washington State Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs 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.

Nonresident licensees shall demonstrate compliance with the CPE renewal requirements of the state of their principal place of business. If their state has no CPE requirements for renewal, the nonresident licensee must comply with all CPE requirements for Washington.

CPE extensions may be requested from the board to extend the CPE due date from January through June if you did not meet your annual CPE requirement. CPAs may only use one extension in any consecutive two CPE reporting periods (6 years). CPE is reported at renewal. For more information, please visit the board's extension page.