Washington CPA CPE Requirements 2026: 120 Hours, Ethics & Renewal Deadlines
Washington State CPA CPE Requirements at a Glance: Washington CPAs must complete 120 CPE hours every three years, with a minimum of 20 hours per calendar year (not countable via nano-learning). Ethics: 4 hours of WBOA-approved Ethics and Regulations CPE per triennial period — NASBA-only approval does not qualify. Non-technical hours capped at 60; nano-learning capped at 12 hours. Renewal: Licenses expire June 30 on an individual triennial schedule (not all CPAs share the same year); renewal applications accepted January 1–April 30. CPE must be completed by December 31 of the prior year. All hours logged in the WBOA CPE Tracker.
Quick-Reference
Last Updated: April 2026
Source: Washington State Board of Accountancy (WBOA) – WAC 4-30
| Item | Requirement |
|---|---|
| Reporting Period | Rolling 3-year period (January 1 – December 31) — tied to individual license expiration date |
| Total Hours Required | 120 hours per triennial period (active status) |
| Annual Minimum | 20 hours per calendar year |
| Ethics Requirement | 4 hours of WBOA-approved Ethics and Regulations course per triennial period |
| Non-Technical Subject Limit | Maximum 60 hours per triennial period |
| Nano-Learning Limit | Maximum 12 hours per triennial period |
| Instructor/Authorship/Publication Limit | Maximum 60 hours combined per triennial period (does not count toward annual minimum) |
| Self-Study — Interactive | Full credit |
| Self-Study — Non-Interactive | Half credit only |
| Carryover | Not permitted |
| CPE Completion Deadline | December 31 of the year prior to license expiration |
| License Renewal Window | January 1 – April 30 of the license expiration year |
| License Expiration Date | June 30 — triennial, varies by individual |
| Renewal Fee | $230 |
| Lapse Date | July 1 if not renewed or retired by June 30 |
| Records Retention | 3 years after the end of the reporting period |
- Overview
- Total Hours & Reporting Period
- Your Individual Renewal Date
- Ethics Requirement
- Credit Limits
- Self-Study Rules
- WBOA CPE Tracker
- License Renewal
- CPE Extensions
- Recordkeeping
- New Licensees
- Inactive to Active Conversions
- Out-of-State & Reciprocity
- FAQ
Overview of Washington State CPA CPE Requirements
Washington State CPAs are required to complete continuing professional education as a condition of renewing their CPA license. CPE requirements in Washington are set and enforced by the Washington State Board of Accountancy (WBOA) under WAC 4-30 — the Board Rules of the Public Accountancy Act (RCW 18.04).
Washington’s CPE framework has several distinctive features that set it apart from most other states. Individual license expiration dates are not shared on a common calendar — each CPA’s license expires on June 30 of a specific triennial year that is unique to their licensure history. This means that CPE reporting periods, renewal windows, and deadlines vary by individual rather than applying uniformly across all licensees.
Washington also operates a built-in online CPE Tracker tool within the WBOA’s secure online services portal, where CPAs are required to log their completed hours throughout the reporting period — not just at renewal time. Additionally, Washington makes a distinction between interactive and non-interactive self-study that affects how many credits a CPA can claim.
This page covers all current Washington CPE requirements for active individual CPA license holders, updated for 2026.
How Many CPE Hours Do Washington State CPAs Need?
Washington CPAs renewing in an active status must complete 120 CPE hours during each triennial reporting period, with a minimum of 20 hours per calendar year within that period. The triennial reporting period runs from January 1 through December 31 over three consecutive calendar years.
All required CPE hours must be completed by December 31 of the year prior to your license expiration date — not by the June 30 expiration date itself. This is an important distinction: the CPE deadline precedes the license expiration by approximately six months.
For example, if your license expires June 30, 2026, your CPE reporting period covers January 1, 2023 through December 31, 2025, and all 120 hours must have been completed by December 31, 2025. You then submit your renewal application between January 1 and April 30, 2026.
Annual Minimum Requirement
Within the triennial period, Washington requires a minimum of 20 CPE hours per calendar year. This annual minimum cannot be satisfied by certain categories of CPE — specifically, hours earned through first-time instruction, first-time course development, and authorship/publication credits do not count toward the 20-hour annual minimum, even though they count toward the 120-hour triennial total.
Finding Your Washington CPA Renewal Date
Unlike most states where all CPAs share the same renewal calendar, Washington licenses expire on June 30 of a specific triennial year that is unique to each individual CPA. Not all Washington CPAs renew in the same year.
The WBOA publishes a CPE Reporting Period table to help CPAs identify their specific reporting window:
| License Expiration Date | CPE Reporting Period |
|---|---|
| June 30, 2026 | January 1, 2023 – December 31, 2025 |
| June 30, 2027 | January 1, 2024 – December 31, 2026 |
| June 30, 2028 | January 1, 2025 – December 31, 2027 |
| June 30, 2029 | January 1, 2026 – December 31, 2028 |
If you are unsure when your credential expires, you can verify through the WBOA’s CPA Verify licensee search at cpaverify.org, or by emailing customerservice@acb.wa.gov.
Renewal Window
Regardless of when your license expires, the renewal application window is January 1 through April 30 of your expiration year. Renewal applications are submitted online through the WBOA’s SecureAccess Washington (SAW) portal. Renewals submitted after April 30 incur a late fee.
Lapse Date
If a Washington CPA does not renew or retire their license by June 30 of the expiration year, the credential lapses effective July 1. A lapsed CPA may not use the title CPA, CPA-Inactive, or exercise the privileges associated with those titles until the license is reinstated.
Washington CPA Ethics CPE Requirement
Washington requires 4 hours of WBOA-approved Ethics and Regulations CPE per triennial reporting period. The course must be specifically approved by the Washington State Board of Accountancy and must address professional ethics and regulations with specific application to the practice of public accounting in Washington State.
WBOA Approval Is Required
General professional ethics courses — even those approved by NASBA or by other state boards — do not satisfy Washington’s ethics requirement. The course must carry current WBOA approval for the reporting year in which it is completed. The WBOA requests that CPAs complete the version of the approved course that corresponds to the year of completion — for example, the 2026 version of an approved course should be completed and reported in 2026.
The WBOA publishes its list of approved Ethics and Regulations courses on its official website at acb.wa.gov.
Ethics for Inactive and Non-Licensee Firm Owners
Washington’s ethics requirement applies beyond active licensees. CPAs renewing in an inactive status must complete a WBOA-approved ethics course as their sole CPE requirement for renewal. Non-licensee firm owners must also complete a WBOA-approved ethics course for their registration renewal.
Ethics Hours and the Overall Total
The 4 ethics hours count toward the 120-hour triennial total and toward the 20-hour annual minimum for the year in which they are completed.
LearnCPE offers a WBOA-approved 4-hour Washington Ethics and Regulations course satisfying the triennial ethics requirement.
Get Your Washington Ethics Course →
Washington CPE Credit Limits
Washington places specific caps on several categories of CPE credit within each triennial reporting period.
Non-Technical Subjects — Maximum 60 Hours
No more than 60 hours of your 120-hour triennial total may come from non-technical subject areas. Technical subjects include accounting, auditing, tax, business law, finance, economics, and similar topics directly related to the accounting profession. Non-technical subjects include communications, personal development, management, and other supporting professional skills.
Nano-Learning — Maximum 12 Hours
Short-format nano-learning courses are accepted in Washington but are capped at 12 hours per triennial period. Nano-learning hours do not count toward the 20-hour annual minimum requirement.
First-Time Instruction, Course Development, and Authorship — Maximum 60 Hours Combined
Washington allows CPAs to earn CPE credit for the following activities, subject to a combined maximum of 60 hours per triennial period:
- First-time instructor or developer of a CPE course
- First-time instructor or developer of a college or university course qualifying for CPE credit
- Authorship of published articles, books, or other publications relevant to the profession
Important: Hours earned in these categories do not count toward the 20-hour annual minimum requirement. They count only toward the 120-hour triennial total.
If you instruct or develop the same course a second time, or repeat a presentation without significant changes, the repeat delivery does not qualify for additional credit.
University and College Course Credit
CPAs enrolled in accredited college or university courses may claim CPE credit as follows:
1 quarter hour = 10 CPE hours
1 semester hour = 15 CPE hours
Self-Study CPE Rules in Washington
Washington accepts self-study CPE but makes an important distinction between interactive and non-interactive self-study that affects how many credits can be claimed.
Interactive Self-Study — Full Credit
Interactive self-study courses — those that provide ongoing feedback and require active learner participation throughout — qualify for full CPE credit in Washington. LearnCPE’s self-study courses are interactive and qualify for full credit under Washington’s standards.
Non-Interactive Self-Study — Half Credit
Non-interactive self-study programs — those that do not provide ongoing feedback or active engagement mechanisms — qualify for only half credit in Washington. CPAs should verify whether a self-study course is classified as interactive before assuming full credit will apply.
No Cap on Self-Study Hours
Washington does not impose a cap on the total number of CPE hours that may be earned through self-study. CPAs may complete all 120 required hours through self-study, provided the courses are interactive and meet WBOA content standards — with the exception of the 4-hour ethics course, which must be from a WBOA-approved provider.
Minimum Program Length
Qualifying CPE programs must last at least 50 minutes. CPE credit is awarded in half-hour increments once the first full CPE hour has been completed.
Washington’s Built-In CPE Tracker Tool
The Washington State Board of Accountancy provides a CPE Tracker tool built directly into the WBOA’s online services portal, accessible through SecureAccess Washington (SAW). All Washington CPAs are required to log their completed CPE into this tracker as a condition of renewal — you must log enough CPE to meet renewal requirements before you can complete your renewal application.
Log CPE Throughout the Period — Not Just at Renewal
The WBOA strongly recommends logging completed CPE throughout your reporting period as you complete it, rather than waiting until renewal time to enter all hours at once. Periodic logging reduces the risk of missing documentation at renewal and helps CPAs track their progress against annual minimums in real time.
Acceptable CPE Documentation
For each course logged in the WBOA Tracker, you should have acceptable CPE documentation as defined under WAC 4-30-138. Documentation typically includes a certificate of completion showing the sponsor name, participant name, course title, date, subject area, and CPE hours awarded. Retain your original documentation — logging in the Tracker does not replace the requirement to keep supporting records.
Washington CPA License Renewal
Washington CPA licenses expire on June 30 of each triennial year, with individual expiration dates varying by CPA. The renewal application window opens January 1 and closes April 30 of the expiration year. Renewal is completed online through the WBOA’s SAW portal.
Renewal Steps
- Pay the $230 renewal fee
- Confirm your license expiration date via CPA Verify at cpaverify.org or by emailing customerservice@acb.wa.gov
- Complete all required CPE by December 31 of the year prior to your expiration
- Log all completed CPE into the WBOA CPE Tracker in your SAW account
- Submit your renewal application online between January 1 and April 30 of your expiration year
Active vs. Inactive Renewal
Beginning with the 2025 renewal period, Washington CPAs have the option to renew in either an active or inactive status. CPAs renewing as inactive must still complete the WBOA-approved ethics course but are not required to complete the full 120-hour CPE requirement. However, CPAs in an inactive status may not hold out as CPAs or practice public accounting during that time.
License Lapse
If a Washington CPA does not renew or retire their license by June 30 of the expiration year, the credential lapses effective July 1. A lapsed CPA may not use the CPA title or exercise CPA privileges until the license is formally reinstated through the WBOA’s reinstatement process.
Washington CPE Extension Requests
Washington CPAs who do not complete all required CPE by December 31 of the year prior to their renewal may request a CPE extension on their renewal application — but with important restrictions.
Annual Minimum Shortfall
If a CPA did not meet the 20-hour annual minimum requirement for one or more years of their CPE reporting period, they may request a CPE extension. Under an approved extension, missed hours from a prior year may be completed in another year of the same reporting period, or by June 30 of the renewal year.
One Extension Per Six-Year Period
Washington allows only one CPE extension in any two consecutive triennial reporting periods — a six-year window. If a CPA was granted a CPE extension on their previous renewal, they are not eligible for another extension on their next renewal. This restriction makes it important to stay current with annual minimums rather than relying on the extension as a routine safety net.
How to Request an Extension
CPE extension requests are made directly on the renewal application through the WBOA’s online services portal. The WBOA’s page on CPE Extension Requests at acb.wa.gov provides current guidance on the extension process and eligibility.
CPE Recordkeeping in Washington
Washington CPAs must retain CPE documentation for three years after the end of the reporting period for which the credit was claimed. Records must be available for review if the WBOA requests documentation during an audit or compliance review.
What to Keep
For every CPE course completed, retain:
- Certificate of completion
- Sponsor name and course approval information (WBOA approval for ethics; provider identification for other courses)
- Course title and subject area
- Date of completion
- Number of CPE credit hours awarded
- Delivery format (interactive self-study, group live, nano-learning, etc.)
LearnCPE stores all certificates and completion records in your account dashboard, making them accessible at any time for WBOA audit purposes or for logging into the WBOA CPE Tracker.
Washington CPE Requirements for Newly Licensed CPAs
Washington’s CPE requirements for initial license applicants depend on when the CPA exam was passed relative to the license application date.
Passed the CPA Exam in the Same Calendar Year as the Application
If a CPA applies for their initial Washington license in the same calendar year they passed the CPA exam, no prior CPE is required for the initial application.
Passed the CPA Exam Within the Prior 4 Years
If a CPA applies for their initial Washington license and it has been 4 years or fewer since they passed the CPA exam, their first triennial CPE period begins on their license issue date and runs through December 31 of the third calendar year. For example, a CPA licensed in any month of 2025 must complete 120 hours of CPE by December 31, 2028.
Passed the CPA Exam More Than 4 Years Ago
If it has been more than 4 years since the CPA exam was passed, the initial license applicant must submit 120 hours of CPE completed within the 36 months prior to the application date, including a WBOA-approved ethics course completed within the 6 months prior to the application date, along with acceptable CPE documentation under WAC 4-30-138.
Converting from Inactive to Active CPA Status in Washington
Washington CPAs who hold an inactive license and wish to convert to active status must complete CPE before the conversion is approved. The amount required depends on when in the triennial renewal cycle the conversion occurs.
Converting in the First Year of the Renewal Cycle
CPAs converting to active status during the first year of a renewal cycle must complete 80 hours of CPE, including a WBOA-approved ethics course and the standard 20-hour annual minimum, subject to the standard credit limits prorated for the total required hours.
Converting in the Second Year of the Renewal Cycle
CPAs converting during the second year must complete 40 hours of CPE, including a WBOA-approved ethics course and the 20-hour annual minimum for the years after conversion, subject to prorated credit limits.
Converting in the Third Year of the Renewal Cycle
CPAs converting during the third year are required to complete only the WBOA-approved ethics course — no additional CPE hours are required for the remainder of that cycle.
For all conversion scenarios, the CPE hours must be completed within the 36 months prior to the conversion application date, and the WBOA-approved ethics course must be completed within the 6 months prior to the application.
Washington CPE Requirements for Out-of-State CPAs
Non-resident licensees may meet Washington’s CPE requirements by meeting the CPE requirements of their principal place of business state. However, if that state has no CPE requirements, the non-resident licensee must meet Washington’s full CPE requirements.
Washington participates in the CPA mobility framework through substantial equivalency, allowing licensed CPAs to practice across jurisdictions more easily. The NASBA website at nasbaregistry.org lists jurisdictions substantially equivalent to Washington.
Frequently Asked Questions — Washington State CPA CPE
Q: How many CPE hours do Washington State CPAs need? Washington CPAs renewing in an active status must complete 120 CPE hours during each triennial reporting period, with a minimum of 20 hours per calendar year. All hours must be completed by December 31 of the year prior to the license expiration date.
Q: What is Washington’s ethics CPE requirement? Washington requires 4 hours of WBOA-approved Ethics and Regulations CPE per triennial period. The course must be specifically approved by the Washington State Board of Accountancy and address professional ethics and regulations with specific application to the practice of public accounting in Washington State. General NASBA ethics courses do not satisfy this requirement.
Q: When does my Washington CPA license expire? Washington CPA license expiration dates fall on June 30 of a triennial year, but the specific year varies by individual — not all Washington CPAs renew in the same year. Check your expiration date at cpaverify.org or by emailing customerservice@acb.wa.gov.
Q: When is the CPE deadline for Washington CPAs? CPE must be completed by December 31 of the year prior to your license expiration date — not by the June 30 expiration date. For example, if your license expires June 30, 2026, your CPE must be completed by December 31, 2025.
Q: What is the Washington WBOA CPE Tracker? The WBOA CPE Tracker is a built-in tool in Washington’s online services portal where CPAs are required to log all completed CPE hours. You must have sufficient hours logged in the Tracker before you can submit your renewal application. The WBOA recommends logging CPE throughout the reporting period rather than all at once at renewal time.
Q: Does Washington allow CPE hour carryover? No. Washington does not permit carryover of unused CPE hours from one triennial period to the next.
Q: Can I complete all my Washington CPE through self-study? Yes — Washington does not cap the number of hours that may be earned through self-study. However, self-study courses must be interactive to qualify for full credit. Non-interactive self-study programs qualify for only half credit. LearnCPE offers interactive self-study courses that qualify for full CPE credit in Washington.
Q: What is Washington’s non-technical CPE limit? Washington caps non-technical CPE at 60 hours per triennial period. At least 60 of the required 120 hours must come from technical subject areas such as accounting, auditing, tax, business law, or finance.
Q: What is Washington’s nano-learning limit? Washington limits nano-learning credits to a maximum of 12 hours per triennial reporting period. Nano-learning hours do not count toward the 20-hour annual minimum requirement.
Q: What happens if I don’t complete my Washington CPE on time? If you do not complete all required CPE by December 31 of the year prior to your renewal, you may request a CPE extension on your renewal application. However, Washington only allows one CPE extension in any two consecutive triennial periods (a six-year window). If your license is not renewed or retired by June 30 of your expiration year, it lapses effective July 1 and you may not use the CPA title until it is reinstated.
Q: I’m a Washington CPA with an inactive license. Do I still need CPE? Yes, but far less. CPAs renewing in an inactive status must complete only a WBOA-approved ethics course — the full 120-hour requirement does not apply to inactive renewals. However, inactive CPAs may not hold out or practice public accounting during the period of inactive status.
Complete Your Washington CPE with LearnCPE
LearnCPE offers WBOA-approved and NASBA-registered self-study CPE courses accepted in Washington State — including a WBOA-approved 4-hour Ethics and Regulations course satisfying the triennial ethics requirement. Interactive format, instant access on any device, and certificates ready to log directly into the WBOA CPE Tracker.