Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Washington State Board of Accountancy licenses CPAs in Washington. Its rules and forms are the authority for everything on this page.
Washington CPAs complete 120 CPE hours in each three-year reporting period, at least 20 in each calendar year, including a 4-hour Washington board-approved ethics course.
Sources: app.leg.wa.gov/wac/default.aspx?cite=4-30-134, app.leg.wa.gov/wac/default.aspx?cite=4-30-133
Washington renews licenses on a three-year cycle, with a June 30 expiry.
Sources: app.leg.wa.gov/wac/default.aspx?cite=4-30-094, app.leg.wa.gov/wac/default.aspx?cite=4-30-038
Since November 20, 2025, Washington offers three licensure pathways: a bachelor's degree with an accounting concentration and two years of experience, a post-baccalaureate degree with one year, or a bachelor's plus 30 semester hours with one year. All require the CPA exam.
Sources: app.leg.wa.gov/wac/default.aspx?cite=4-30-060, app.leg.wa.gov/wac/default.aspx?cite=4-30-070, app.leg.wa.gov/wac/default.aspx?cite=4-30-072, lawfilesext.leg.wa.gov/law/wsr/2025/21/25-21-108.htm, wscpa.org/blog/0453cd7b-e059-4ee9-aed6-e1d07098a5f5:alternative-pathways-to-cpa-licensure-adopted-in-washington, nasba.org/exams/cpaexam/washington
Washington CPAs complete 120 CPE hours in each three-year reporting period, at least 20 in each calendar year, including a 4-hour Washington board-approved ethics course. The ethics course must be board-approved. Inactive CPAs and nonlicensee firm owners need only the 4-hour ethics course to renew. No carryforward. A licensee granted an extension can use credits earned January 1 to June 30 of the renewal year for the prior period; those credits then do not count toward the current period. At most 60 hours can be nontechnical, and nano learning is capped at 12 of the 120 hours. Licensees from other substantially equivalent states practicing under RCW 18.04.195 are exempt if they met their home state's CPE. Nonresidents meet the rule by meeting the CPE rule of their principal place of business, unless that state has none.
The three-year period ends December 31 of the year before the license expires. Licensees certify compliance with the renewal application, and the board audits that certification. A licensee short of hours on December 31 must notify the board before expiration; one extension is allowed in any two consecutive periods.
Washington renews licenses on a three-year cycle, with a June 30 expiry. Every three years; a renewed license expires June 30 of the third calendar year after the renewal year. Complete renewal application due April 30 of the expiration year; the license lapses June 30 without one. Renewal fee $230. Late fee $100, which the board can waive for hardship such as illness or military deployment. Initial license $330; reinstatement $480.
The accounting concentration is 24 semester hours of accounting and 24 of business administration; extra accounting hours can count toward business. Any of the three education options qualifies the applicant to sit for the exam. The bachelor's-plus-30-hours option expires for periods after December 31, 2035. No 150-hour total is required. The former 150-hour route continues as the bachelor's-plus-30-semester-hours option, with one year of experience.
Bachelor's pathway: two years (at least 24 months and 4,000 hours). Post-baccalaureate and bachelor's-plus-30 pathways: one year (at least 12 months and 2,000 hours). Months need not be consecutive. Experience can be in public accounting, industry, government or academia, must fall within eight years before the application, and must be verified by a CPA licensed at least five years.
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