Washington CPA CPE Requirements 2026: 120 Hours Every Three Years

Washington CPAs must complete 120 hours of continuing professional education (CPE) every three years, with a minimum of 20 hours in each year and a Washington State Board approved ethics course in each reporting period. Credentials expire on June 30, and the reporting period ends on December 31 of the third calendar year. This guide explains how Washington's reporting periods work, the limits on nano learning and non-technical subjects, and what changes for a first reporting period. For a comparison across states see our CPA CPE requirements guide.

Washington CPE requirements at a glance

How the three-year reporting period works

The reporting period ends on December 31 of the third calendar year, and your credential expires on June 30 after that. The Board gives an example: a credential expiring on June 30, 2027 has a reporting period of January 1, 2024 to December 31, 2026. In other words, you complete your learning by the end of the calendar year and then renew in the first half of the next. The Board's 2026 renewal page says CPE was due December 31, 2025, renewal opened January 1, 2026 and was due April 30, 2026 without a late fee, and credentials that were not renewed lapsed on July 1, 2026.

The 20-hour annual minimum

Washington's 20 hours per year apply even though the headline figure is three years. Spread your hours: a CPA who does 120 hours in the final year has met the total but not the annual floor. Note that some categories, such as first-time instructor or developer credit, first-time college course credit and authorship of published works, do not count toward the 20-hour annual minimum, so make sure you have 20 hours of ordinary learning each year.

Ethics in Washington

You must complete a Washington State Board approved ethics course from a provider listed on the Board's website. It is state-specific and counts toward the 120 hours. For initial licensure and for converting from inactive to active status, the ethics course must be completed in the six months before the application. A generic national ethics course will not necessarily satisfy this requirement, so check the Board's list before you book. Our guide to ethics CPE for CPAs explains how ethics credit works in other states.

Caps on subjects and formats

Non-technical subjects count up to a maximum of 60 hours, so at least 60 of your 120 should be technical. Nano learning, meaning very short learning activities, is capped at 12 hours. First-time instructor or developer credit, first-time college course credit and authorship of published works together are capped at 60 hours. The Board's pages we reviewed do not state separate limits on self-study, group live or online delivery.

First reporting period and returning from inactive

A new CPA's first period runs from the license issue date, and only CPE completed after the license was issued counts. The first period still calls for 120 hours, no more than 60 non-technical, the ethics course and 20 hours per year, according to the Board. If you convert from inactive to active, the Board's schedule is 80 hours including ethics if you convert in year one, 40 hours including ethics in year two and the ethics course only in year three. Initial applicants who passed the exam more than four years before applying need 120 hours in the previous 36 months, with the ethics course in the previous six months.

Keeping records

Because the Board requires reporting of every CPE hour, enter each course in the CPE Tracker as you complete it and keep the certificate. Sponsor approval rules were not stated on the pages we reviewed, so check that your provider is acceptable to the Board. Our explainer on what NASBA does describes the registry many other states use.

Frequently asked questions

How many CPE hours do Washington CPAs need?

120 hours every three years, with at least 20 each year, plus a Board-approved ethics course.

When is the CPE deadline?

The reporting period ends on December 31 of the third calendar year. Credentials expire on June 30.

Is there a limit on non-technical CPE?

Yes, a maximum of 60 hours.

Is there a limit on nano learning?

Yes, a maximum of 12 hours.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Washington State Board of Accountancy CPE, first reporting period and renewal pages (acb.wa.gov), checked October 2026. The Board's pages carry no last-updated date, so confirm with the Board.