Washington CPA CPE Requirements (2026): 120 Hours Every 3 Years

Requirements Overview

Washington requires 120 hours of continuing professional education per triennial period, with a minimum of 20 hours each year. The triennium runs January 1 through December 31, and license renewal falls on April 30. Non-technical subjects such as communication skills, leadership, and practice development are limited to 60 hours per triennium.

The 4-hour ethics requirement must be completed through a Board-approved course that specifically addresses Washington statutes and rules governing public accountancy. The Board maintains an approved course list on its website. Ethics courses not on the approved list may count toward technical and total hours but will not satisfy the 4-hour mandate.

Non-interactive self-study earns only half credit, while interactive self-study receives full credit. Nano learning is capped at 12 hours per triennium. First-time instructor and authorship credits are jointly limited to 60 hours and do not count toward the 20-hour annual minimum. CPAs must log completed CPE into the Board's online CPE Tracker.

Mandatory Topics

Renewal Pathways

Exemptions

• ✓
  Non-Resident Licensee (CPE Reciprocity) — Non-resident licensees may meet Washington CPE requirements through the CPE requirements of their principal place of business state.

  Must have a principal place of business in another state

  If no principal place of business exists outside Washington, Washington requirements apply

How You Can Complete Your CE

Washington CPE Rules & Limits

Details specific to Washington that generic CE guides tend to miss:

• Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — No carryover provision is stated in the WBOA website or NASBA Registry listing. CPE hours must be earned within the applicable three-year triennial period (January 1 – December 31).
• Non-technical CPE is limited to 60 hours per 3-year period. Includes: communication skills, interpersonal/leadership skills, client/public relations, practice development, motivational courses.
• Nano learning is capped at 12 hours per triennium.
• Combined limit of 60 hours for: first-time instructor/developer roles and authorship of published materials. These do not count toward the 20-hour annual minimum.
• Self-study: full credit if interactive; half credit if non-interactive.
• Effective January 1, 2024: CPE credit given in increments of tenths of an hour after the first full CPE credit hour.
• College/university: 1 quarter credit = 10 CPE hours; 1 semester credit = 15 CPE hours.
• CPAs must log completed CPE into the CPE Tracker via the online services dashboard.
• License renewal date: April 30 triennially. Renewal fee: $230.00.
• CPE credit is allowed only for formal programs of learning. Informal learning activities (meetings, on-the-job training, reading publications, committee service) do not qualify.

Provider Requirements

Washington accepts CPE credits for programs offered by NASBA National Registry sponsors. Board maintains an approved ethics course list at cpaboard.wa.gov.

Tips for Washington CPAs

• Only Board-approved ethics courses satisfy the 4-hour requirement. Check the approved list at cpaboard.wa.gov before enrolling.
• Non-interactive self-study earns half credit. Choose interactive self-study formats to get full credit for your time.
• Nano learning is capped at 12 hours per triennium — much lower than many states. Do not rely on nano learning for a large portion of your hours.
• Log your CPE into the Board's online CPE Tracker promptly. Washington requires active tracking rather than just keeping paper records.

Sources

CPA Requirements in Nearby States

Other Professions in Washington

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