Washington State CPA CPE Requirements Guide

Washington CPAs renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Washington State Board of Accountancy. Continuing education is a required component of Washington CPA license renewal.

Washington uses a three-year reporting cycle with a mandatory 20-hour annual minimum and a Board-approved Washington ethics and regulations course requirement.

This page provides general educational information to help CPAs understand how Washington determines CPA CPE requirements for license renewal, including reporting periods, annual minimums, ethics requirements, subject-matter allocations, self-study limitations, and reporting obligations.

Washington CPA CPE Requirements at a Glance

All Washington State CPAs must complete CPE that meets the Board’s requirements as outlined below:

License Renewal Date & CPE Reporting Period

Washington CPA credentials expire on June 30 in the applicable renewal year.

CPE is measured across a three-calendar-year reporting period, aligned with your credential expiration cycle. All required hours must be completed within the Board-designated reporting window.

Washington CPA Continuing Education Requirements for License Renewal

For an active Washington CPA license renewal, the Board requires:

• 120 total hours of CPE during each three-year reporting period
• At least 20 hours of CPE completed in each calendar year
• Completion of a Washington State Board-approved ethics and regulations course
• Compliance with subject-matter and format limitations established by the Board

The annual 20-hour minimum requirement cannot be satisfied by completing all hours in a single year.

Total CPE Hours Required

Washington requires:

• 120 total CPE hours every three years

These hours must fall within the designated reporting period.

Annual Minimum Requirement

Washington requires:

• A minimum of 20 CPE hours each calendar year

Failing to meet the annual minimum may result in non-compliance, even if the 120-hour total is eventually met.

Washington Ethics & Regulations Requirement

Washington requires:

• 4 hours in Board-approved ethics and regulations

This course must specifically address Washington statutes and rules governing the practice of public accountancy.

The Board evaluates and approves ethics course materials annually. Licensees must complete the appropriate version of the course for the applicable reporting cycle.

Ethics hours count toward the total 120-hour requirement.

Subject-Matter Allocation

Washington permits both technical and non-technical subjects, subject to limits.

• No more than 60 hours may be earned in non-technical CPE subject areas during the three-year reporting cycle.

Technical subjects generally include accounting, auditing, taxation, finance, and related areas that support professional competence.

Nano Learning Limitations

Washington CPE requirements permit self-study formats, including nano learning, subject to specific limits.

• Nano learning is limited to 12 credit hours per three-year reporting period.

Licensees are responsible for ensuring self-study programs meet Board standards for learning objectives, participation, and documentation.

Carryover

Washington structures CPE compliance around a defined three-year reporting period tied to credential expiration. The Board emphasizes completing required hours within the applicable reporting window rather than describing a formal carryover framework.

Reporting & Documentation

Washington requires licensees to report completed CPE using the Board’s CPE Tracker system.

Certificates or supporting documentation are generally required when:

• Requesting a CPE extension
• Applying for reinstatement
• Converting credential status
• Renewing out of retirement

Licensees should retain documentation in accordance with Board expectations in case of audit or review.

First Reporting Period / Newly Licensed CPAs

For an initial CPE reporting period, the 120-hour requirement applies between the license issue date and December 31 of the third calendar year in the reporting period, as defined by the Board.

New licensees should review Board-issued materials for reporting period alignment and specific renewal timing.

Nonresident CPAs

Nonresident licensees may be considered compliant if they meet the CPE requirements of the state in which their principal place of business is located, provided those requirements are substantially equivalent.

Licensees should consult Washington Board guidance regarding reciprocity and compliance determinations.

Washington CPA CPE Courses: What to Know

Washington permits continuing education completed through programs that contribute to professional competence and meet Board standards.

Licensees are responsible for:

• Meeting the 20-hour annual minimum
• Completing the Board-approved ethics requirement
• Monitoring non-technical and nano learning caps
• Maintaining appropriate documentation

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.

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.