Washington CPA Ethics CPE Requirement

Four hours of Board-approved ethics and regulations CPE, with specific application to the practice of public accounting in Washington State, during each three-year reporting period.

Not on its own. The course must be approved by the Washington State Board of Accountancy and appear on its published list of approved ethics and regulations courses. Each listed provider undergoes an annual evaluation of the course materials. An ethics course that is not Board-approved may still count toward your technical and total hours, but it will not satisfy the four-hour ethics requirement.

It must appear on the Washington State Board of Accountancy's published list of approved ethics and regulations courses. Each listed provider undergoes an annual evaluation of course materials, so approval is renewed rather than permanent — confirm the current listing.

Yes, but not for the ethics requirement. A non-approved ethics course still counts toward your technical and total hour requirements. It simply will not satisfy the four-hour Board-approved ethics and regulations requirement.

Yes. For applications to renew out of retirement, to convert status, or to reinstate, the four-hour Board-approved ethics course must be completed within the six-month period immediately preceding the date your application and CPE documentation are submitted to the Board.

Non-resident licensees may satisfy Washington's general CPE requirement by meeting the rules of their principal place of business under the CPE reciprocity provisions of WAC 4-30-134. Confirm with the Board how the Board-approved ethics course is treated in your circumstances before relying on reciprocity.