Requirements

Washington CPA CPE Requirements: 2026 Renewal Guide

Reviewed by

Regulatory Compliance Manager at LumiQ

Last reviewed

October 6, 2026

Washington CPAs with an active license need 120 hours of CPE every three years, with at least 20 hours each calendar year, no more than 60 non-technical hours, and a 4-hour Washington Board-approved ethics course. Here's everything else you need to know, in plain English.

Important: This content is for general educational purposes only. It does not constitute legal, regulatory, or individualized compliance advice and does not replace Washington state statutes, administrative rules, or renewal instructions issued by the Washington State Board of Accountancy. Individual requirements may vary based on license status.
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Washington CPE requirements at a glance

CPE Requirements

Everything a Washington State CPA needs to track for an active license, in one view.

120hrs

Every 3 years

20hrs

Annual Minimum

4hrs

Washington Board-Approved Ethics Every Reporting Cycle

Requirement	Details	Frequency
Total CPE Hours Required	120 hours	Every 3 years
Annual Minimum	20 hours	Each calendar year
Washington Board-Approved Ethics & Regulations	4 hours	Every reporting cycle
Non-Technical Subject Cap	Maximum 60 hours	Per 3 year cycle
Nano Learning Cap	Maximum 12 hours	Per 3 year cycle
Carryover	Not applicable

When does my Washington CPA license renew?

Your license expires June 30, every three years. Your CPE has to be done by December 31 of the year before. Then you renew between January 1 and April 30 to avoid a late fee. If nothing is filed by June 30, your license lapses.

Example: if you renew in 2026, your CPE deadline was December 31, 2025.

How does the 20-hour annual minimum work?

You need at least 20 hours in each calendar year of your three-year period. You can't save it all for year three. Hours from teaching a course or publishing articles count toward your 120 but not toward the yearly 20.

How many technical hours do I need?

Washington doesn't set a technical minimum. Instead, it caps non-technical hours at 60 of your 120. Washington's technical list is broader than most states'.

‍Technical includes auditing, compilation and review, financial statement preparation, attestation, forecasts, accounting, management advisory services, personal financial planning, taxation, management information services, budgeting and cost analysis, asset management, professional ethics, specialized industries, human resource management, economics, business law, math and statistics, business management and organization, general computer skills and IT, and negotiation or dispute resolution.

Non-technical covers communication skills, interpersonal management, leadership and personal development, client and public relations, practice development, motivational and behavioral courses, and speed reading and memory.

Heads up if you also hold a California license: business management, HR, and general software count as technical in Washington but non-technical in California.

What ethics course do Washington CPAs need?

A 4-hour ethics course approved by the Washington State Board of Accountancy, every renewal. At least 60% of it has to cover Washington's Public Accountancy Act and Board rules, so a general ethics course from another state won't count. Find approved courses on the Board's CPE page.

Does nano learning count in Washington?

Yes, up to 12 of your 120 hours. A nano course runs at least 10 minutes (0.2 credits) and less than 50 minutes. Regular courses have to be at least 50 minutes.

Can I do all my Washington CPE through self-study?

Yes. Washington doesn't cap self-study, as long as you stay within the nano and non-technical limits and hit 20 hours each year. Keep the certificate of completion your sponsor issues after you pass the exam.

Does my CPE provider need to be on the NASBA Registry?

No. The Board accepts NASBA Registry sponsors, the AICPA, state societies, colleges, employers, professional associations, and commercial providers. It doesn't endorse any sponsor, so you're responsible for making sure each course qualifies. The exception is the ethics course, which must be Board-approved.

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Audio-based self-study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Washington state’s self-study framework when completed and reported in accordance with Board requirements.CPAs remain responsible for:

Meeting Washington’s annual and triennial requirements
Staying within nano learning limits
Completing the required Washington Board-approved ethics course
Properly reporting CPE in the CPE Tracker

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice.

How do I report CPE when I renew?

Log your hours in the CPE Tracker on your Board dashboard, then certify compliance on your renewal application. You only upload documents if you request an extension or get picked for an audit.

Keep your certificates for three years after the end of the reporting period. Each record should show the sponsor, course title, dates, credit hours, your name, and proof of completion.

Can extra CPE hours carry over?

No. Hours from one reporting period can't be carried forward to the next or back to the last one.

What if I can't finish my CPE in time?

You can request an extension, but only once every six years. If you got one in 2023, you aren't eligible for a 2026 renewal extension.

What do new Washington CPAs need for their first renewal?

Your first reporting period starts in the calendar year your license is issued and ends December 31 of the third calendar year after that. Only courses taken after your license is issued count. [Pending Board confirmation: whether the 20-hour minimum applies to the partial first year.]

What if my license is inactive?

Inactive licensees only need the 4-hour Washington ethics course to renew.

To go back to active, you need 120 hours in the 36 months before you apply, with the ethics course taken within the last six months. Your next renewal is then pro-rated by the calendar year you converted.

I live outside Washington. What applies to me?

If your principal place of business is in another state, you meet Washington's CPE rules by meeting your home state's. CPAs practicing in Washington under mobility are exempt as long as they meet their home state's requirements.

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Washington State Board of Accountancy license renewal

The Washington State Board of Accountancy is the sole authority on CPA license renewal and CPE compliance in Washington. Renewal requires certification of completed CPE, and the Board retains final authority regarding acceptance of individual courses and compliance determinations.

Frequently asked questions

How many CPE hours do Washington CPAs need?

120 hours every three years for an active license.

Is there an annual minimum?

Yes. 20 hours every calendar year.

How many hours can be non-technical?

Up to 60 of the 120.

How many ethics hours do I need?

A 4-hour Washington Board-approved ethics course every renewal.

Can I use another state's ethics course?

No. It has to be approved by the Washington Board and focus on Washington rules.

How much nano learning can I use?

Up to 12 hours per three-year period.

Can all my CPE be self-study?

Yes. There's no self-study cap in Washington.

Can I earn Washington CPE from podcasts?

Yes, if the podcast is a qualifying self-study course that ends with an exam and a certificate of completion. Listening to a regular podcast doesn't count. Episodes of 10 to 49 minutes count as nano learning, which is capped at 12 hours per three-year period. Your 4-hour ethics course still has to be Washington Board-approved.

Does teaching count?

Yes, but teaching, authorship, and Board service together max out at 60 hours, and they don't count toward the yearly 20.

When is CPE due?

December 31 of the year before your license expires.

When do I renew?

January 1 to April 30 of your renewal year. After that, late fees apply.

Can CPE carry over?

No, not forward or back.

How long do I keep records?

Three years after the end of the reporting period.

Can I get an extension?

Once every six years.

What do inactive licensees need?

Only the 4-hour Washington ethics course.

Sources

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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LumiQ is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
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LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
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Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.