CPE requirements for CPAs

Washington CPA CPE Requirements

Q: Are there other Washington CPE limits?

• Nano Learning: Credit for nano learing is limited to 12 hours. • Non-technical CPE: Credit is limited to 60 CPE hours per 3-year period. Non-technical subjects are: Communication skills; Interpersonal management skills; leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building. • Other CPE Limits: Credit is limited to 60 hours combined for the following types of programs. CPE credit earned from these programs cannot apply towards the 20 hour yearly minimum. • Service on the Washington state board of accountancy or the board's committees or volunteer service on on of the board approved peer review committees. • First time instructor/developer of a college or university course. • First time instructor/developer of a CPE course. • Authorship of published articles, books and other publications relevant to maintaining or improving professional competence. • Self study: Self-study is allowed full credit if interactive; half credit otherwise. • Partial credit: Half credits are allowed after the first hour, except for Nano Learning which is accepted in 0.2 increments prior to the first full hour. Effective January 1, 2024: CPE credit is given in increments of tenths of an hour after the first full CPE credit hour has been earned except for Nano Learning. • College/University: For both undergraduate and graduate courses one (1) quarter credit equals ten (10) CPE credit hours and one (1) semester credit equals 15 CPE credit hours.

Q: What other Washington CPE policies apply?

• CPE Reciprocity: A non-resident licensee may meet Washington's CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington's CPE requirements. • Washington accepts CPE credits for programs offered by National Registry sponsors.

Checked against the NASBA Registry and the Washington State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Washington CPAs must complete 120 hours every three years, with at least 20 hours in each year. The requirement includes 4 hours of ethics every three years, and the course must be Washington-specific. All 120 hours may be earned through self-study. The reporting period ends on December 31, every 3 years.

Total hours: 120; every 3 years
Annual minimum: 20 hrs
Ethics: 4 hrs; every three years · Washington-specific
Self-study: No limit
Period ends: December 31; every 3 years
Carryover: None

How many CPE hours do Washington CPAs need?

Washington CPAs must complete 120 hours every three years, with at least 20 hours in each year.

Reporting period: 1/1 to 12/31 triennially.

NASBA Registry wording: 120 hours, with 20 minimum per year beginning in 2020.

What is the Washington ethics CPE requirement?

Washington requires 4 hours of ethics every three years. The course must be Washington-specific, and the course must be approved by the Washington board.

NASBA Registry wording: Four (4) hours in board approved ethics and regulations CPE. Ethics courses that are not board approved may be counted toward the technical and total hour requirement. Click here for a list of approved courses.

Does Washington limit self-study CPE?

Washington places no limit on self-study CPE, so all 120 hours may be earned through self-study courses.

When is Washington CPE due?

The reporting period ends on December 31, every 3 years.

License renewal: April 30 triennially.

There is no grace period.

Can Washington CPAs carry over extra CPE hours?

Excess hours do not carry over to the next reporting period.

Does Washington require hours in particular subjects?

Subject-area requirements: Non-technical no more than 60 hours.

Are there other Washington CPE limits?

Nano Learning: Credit for nano learing is limited to 12 hours.
Non-technical CPE: Credit is limited to 60 CPE hours per 3-year period. Non-technical subjects are: Communication skills; Interpersonal management skills; leadership and personal development skills; Client and public relations; Practice development; Motivational and behavioral courses; and Speed reading and memory building.
Other CPE Limits: Credit is limited to 60 hours combined for the following types of programs. CPE credit earned from these programs cannot apply towards the 20 hour yearly minimum.
Service on the Washington state board of accountancy or the board's committees or volunteer service on on of the board approved peer review committees.
First time instructor/developer of a college or university course.
First time instructor/developer of a CPE course.
Authorship of published articles, books and other publications relevant to maintaining or improving professional competence.
Self study: Self-study is allowed full credit if interactive; half credit otherwise.
Partial credit: Half credits are allowed after the first hour, except for Nano Learning which is accepted in 0.2 increments prior to the first full hour. Effective January 1, 2024: CPE credit is given in increments of tenths of an hour after the first full CPE credit hour has been earned except for Nano Learning.
College/University: For both undergraduate and graduate courses one (1) quarter credit equals ten (10) CPE credit hours and one (1) semester credit equals 15 CPE credit hours.

What other Washington CPE policies apply?

CPE Reciprocity: A non-resident licensee may meet Washington's CPE requirements by meeting the CPE requirements of the licensee's principal place of business. If the principal place of business has no CPE requirements, then the licensee must meet Washington's CPE requirements.
Washington accepts CPE credits for programs offered by National Registry sponsors.

Does Pacific CPE count toward Washington CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Washington accepts self-study for all 120 hours, so the whole requirement can be met with Pacific CPE courses.

Washington requires a board-approved ethics course. Pacific CPE does not currently offer one for Washington; see the Washington State Board of Accountancy for its list of approved ethics providers. Pacific CPE courses still count toward the other 116 hours.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Washington CPE requirements · revised 8/1/2023
Washington State Board of Accountancy: CPE requirements · the board's own page
Washington State Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Washington (revised 8/1/2023) and the Washington State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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