Washington CPA CPE Requirements — December 31, 2026 Triennial Deadline

120 Total hours / 3 years

20 Minimum per year

4 Ethics hrs / period

None Self-study cap

Dec 31 Deadline (year prior)

Washington State CPA CPE Overview

Washington State CPAs must complete 120 CPE hours over each 3-year (triennial) renewal period, with a mandatory minimum of 20 CPE hours per calendar year. The CPE reporting period runs January 1 through December 31. The Washington State Board of Accountancy (WBOA) administers all licensing and CPE requirements at acb.wa.gov.

Washington is one of the few states that imposes no percentage cap on self-study courses. While most states limit self-study to 50% of the total requirement, Washington CPAs may earn all 120 hours through on-demand self-study — provided courses come from NASBA Registry-registered sponsors. Non-technical subjects are capped at 60 hours, and nano learning at 12 hours per period.

The Washington Society of CPAs (WSCPA) at wscpa.org is the primary source for Washington-specific CPE programs and is the best source for WBOA-approved ethics courses.

December 31 deadline nuance: Washington CPAs must complete all CPE by December 31 of the year prior to the year their license expires. If your license expires on June 30, 2027, all 120 hours for that renewal period must be done by December 31, 2026 — not 2027. Verify your exact expiration date with the WBOA to avoid missing the deadline.

Annual CPE Minimum: 20 Hours Per Year

Washington requires every CPA to complete at least 20 CPE hours in each calendar year of the renewal period. This annual floor applies regardless of how many hours you have completed in other years of the same period.

A CPA who completes 60 hours in Year 1 and 60 hours in Year 2 but zero hours in Year 3 has violated the annual minimum — even though the 120-hour triennial total is met.
If you fail the 20-hour minimum in any year, you must request a CPE extension when filing your renewal application.
New licensees cannot receive a Washington CPA license between November 1 and December 31 — the WBOA will not issue licenses in those months, since newly licensed CPAs could not meet the 20-hour annual minimum for that calendar year.

Planning tip: A conservative annual target of 40 hours per year (20 above the minimum) builds a buffer against year-end scheduling conflicts and ensures the triennial 120-hour total is reached without cramming.

Washington State Ethics CPE Requirement

Washington CPAs must complete 4 hours of ethics and regulations CPE per 3-year renewal period. This is a hard requirement — ethics hours must come from a course that is specifically approved by the Washington State Board of Accountancy. General business ethics or AICPA ethics courses do not automatically qualify.

WBOA-approved ethics courses

The WBOA publishes an official list of approved ethics and regulations courses at acb.wa.gov. Key facts about the ethics requirement:

The ethics course must be on the WBOA's current approved list — confirm before enrolling.
The Board recommends completing the version of the course that corresponds to the year of completion (e.g., the 2026 version for courses completed in 2026).
WSCPA's annual Ethics and Washington State Regulations course is a primary source and is consistently Board-approved.
Completing the 4-hour ethics requirement in Year 1 of your renewal period is strongly recommended — ethics course availability drops sharply in Q4 as CPAs scramble to meet the deadline.
Ethics hours completed during the period cannot be carried forward to the next period.

Ethics course warning: Verifying that an ethics course is specifically approved by the Washington State Board of Accountancy is essential. Generic ethics courses from national providers are often not on the WBOA's approved list. Always check the official WBOA approved course list at acb.wa.gov before enrolling.

Washington's No Self-Study Cap: A Key Advantage

Washington State's treatment of self-study is notably more flexible than most states. The WBOA imposes no percentage cap on self-study CPE. This means:

All 120 triennial hours may be completed through on-demand self-study courses, if desired.
Self-study courses must be from NASBA National Registry-registered sponsors with a final assessment requirement.
The absence of a self-study cap makes Washington an easier state to manage CPE for CPAs who prefer on-demand learning or who have scheduling constraints that limit live events.

Compare this to states like New Jersey or Virginia, which limit self-study to 60 hours (50% of the 120-hour requirement). Washington's policy gives CPAs maximum scheduling flexibility.

Practical note: Even with no self-study cap, completing at least some live or interactive webinar hours each year has professional value beyond compliance — it ensures CPAs are engaged in current-year technical updates, peer discussion, and emerging developments in accounting standards and tax law.

Non-Technical Subjects and Nano Learning Limits

Non-technical subjects (max 60 hours)

A maximum of 60 hours of the 120-hour triennial requirement may come from non-technical subject areas. Non-technical subjects include personal development, management skills, communications, and general business courses. Technical subjects — accounting, auditing, tax, financial reporting, economics, business law, ethics — have no upper limit.

Nano learning (max 12 hours)

Washington limits nano learning to 12 CPE hours per renewal period. Nano learning refers to short, focused educational modules — typically 10 minutes or less per module — offered by NASBA-registered sponsors. This 12-hour cap applies to the full 3-year period, not per year.

Attest and Governmental Audit CPE

The Washington State Board of Accountancy does not impose a separate annual accounting and auditing (A&A) sub-requirement for CPAs who perform attest services, unlike some other states. Washington CPAs performing attest work must simply meet the general 120-hour triennial requirement with 20-hour annual minimums.

Yellow Book (governmental audit) CPAs

Washington CPAs who perform governmental audits under Government Auditing Standards (Yellow Book) are subject to the Government Accountability Office's own CPE requirement: 80 hours of CPE per 2-year period, of which at least 24 hours must be in subjects directly related to government auditing. This requirement is separate from and in addition to the WBOA's triennial requirement.

Approved CPE Providers for Washington CPAs

Washington accepts CPE from providers registered with the NASBA National Registry of CPE Sponsors. The WSCPA is the leading Washington-specific provider. For ethics CPE specifically, providers must appear on the WBOA's official approved list — NASBA registration alone is not sufficient for ethics.

Primary CPE providers for Washington CPAs

WSCPA (Washington Society of CPAs) — wscpa.org — primary state-level provider. Conferences, seminars, webinars, and the annual WBOA-approved ethics course.
AICPA — aicpa.org — national conferences, webcasts, and on-demand courses covering all technical subject areas.
Surgent CPE — unlimited subscription plans; NASBA-registered; strong for tax and accounting updates.
Becker CPE — NASBA-registered; broad catalog for technical and governance topics.
EY CPE — technical CPE from a Big Four firm; NASBA-registered.
Western CPE — NASBA-registered; specializes in tax, accounting, and ethics; Pacific Northwest focus.
Illumeo — self-study focus; NASBA-registered; useful for filling self-study hours efficiently.
University and college courses for graduate credit, with one semester hour equaling 15 CPE hours.

Provider verification: Always confirm NASBA registration at nasbaregistry.org before enrolling, especially for self-study courses from smaller providers. For ethics CPE, additionally verify the course appears on the WBOA's approved list at acb.wa.gov.

CPE Record Retention

Washington CPAs must retain CPE documentation for 5 years from the date the CPE was completed. The WBOA conducts random CPE audits annually. Each CPE certificate should include:

Provider/sponsor name and NASBA registry number (if applicable)
Course title and subject area classification (technical vs. non-technical)
Delivery method (group-live, group-internet, self-study, nano learning, etc.)
Date of completion
Number of CPE hours awarded
Verification of completion (certificate or transcript)

The WBOA uses the online CPE Tracker at acb.wa.gov for licensees to log hours. CPAs are encouraged to enter hours as they are earned, not in bulk before the renewal deadline. In an audit, you will need to produce original certificates supporting every hour logged.

6-Step Triennial CPE Plan for Washington CPAs

Verify your renewal period and December 31 deadline in January of Year 1: Log in to your WBOA online account at acb.wa.gov. Confirm your license expiration date — your CPE deadline is December 31 of the year PRIOR to that date. Also confirm whether your first period has a prorated requirement. Enter your requirements in a CPE tracking spreadsheet or the WBOA's built-in tracker.
Complete your WBOA ethics course in Year 1: Enroll in the WSCPA's annual WBOA-approved Ethics and Washington State Regulations course (or another WBOA-approved course) early in Year 1. Confirm the course appears on the WBOA's approved list before enrolling. Completing ethics early avoids the Q4 availability squeeze when many CPAs compete for the same sessions.
Build a 40-hour annual plan: Target 40 CPE hours per year to meet the 120-hour triennial total while staying well above the 20-hour annual minimum. Allocate hours across technical subjects (accounting updates, tax law changes, auditing standards) and a modest portion of non-technical subjects — but track non-technical hours separately to stay under the 60-hour triennial cap.
Leverage Washington's self-study flexibility: Use on-demand self-study courses to fill hours around your schedule. With no self-study percentage cap, you have maximum flexibility. Prioritize NASBA-registered platforms with searchable catalogs and instant certificates. Log hours into the WBOA tracker as you complete them — not in bulk at year-end.
Monitor nano learning separately: If you use nano learning modules, track them against the 12-hour per-period cap. Most NASBA-registered platforms tag nano learning separately in their reporting. Stop counting nano credits after reaching 12 hours for the period.
Audit totals by November 30 of the deadline year: Count all hours from all three years by November 30. Confirm each year exceeds 20 hours, the triennial total is at or above 120, the WBOA ethics course is logged, non-technical hours are under 60, and nano credits are under 12. Enroll in any WSCPA webinars or self-study courses needed to close gaps before December 31. Do not wait until the final week — platform outages and certificate delays peak in late December.

Washington vs. Neighboring States: CPE Comparison

Washington CPAs who hold licenses in Oregon, Idaho, or other states must meet each state's CPE requirements independently. CPE earned from a NASBA-registered provider generally counts in multiple states, but each state's ethics requirement must be satisfied with state-specific content.

State	Total Req.	Cycle	Annual Min.	Ethics	Self-Study Cap	Deadline
Washington	120 hrs/3 yrs	Triennial	20 hrs/year	4 hrs WBOA-approved/period	None	Dec 31
Oregon	80 hrs/2 years	Biennial	None stated	4 hrs/period	40 hrs (50%)	Dec 31
Idaho	120 hrs/3 years	Triennial	20 hrs/year	4 hrs/period	60 hrs (50%)	Dec 31
Colorado	120 hrs/3 years	Triennial	20 hrs/year	4 hrs/period	60 hrs (50%)	Dec 31
Montana	120 hrs/3 years	Triennial	None stated	4 hrs/period	60 hrs (50%)	Dec 31

Multi-state tip: Washington + Oregon is a common dual-license combination for CPAs in the Portland/Vancouver metro area. Oregon uses a biennial 80-hour cycle with a 50% self-study cap — different from Washington's triennial 120-hour cycle with no self-study cap. CPAs holding both licenses must track compliance in each state separately. Oregon's December 31 deadline aligns with Washington's, so a unified year-end CPE push can satisfy both — but Oregon's ethics requirement must be met with Oregon-approved content, not WBOA-approved courses.

Common CPE Audit Triggers in Washington

The WBOA conducts random CPE audits of Washington licensees annually. These patterns commonly draw scrutiny or result in compliance failures:

Annual minimum violation: Any calendar year below 20 CPE hours is an automatic compliance failure, even if the triennial total exceeds 120 hours. The WBOA requires a CPE extension request on renewal applications when any year falls short.
Non-WBOA-approved ethics course: Ethics hours from courses not on the WBOA's official approved list are routinely rejected. Confirm approval at acb.wa.gov before enrolling — NASBA registration alone is not sufficient for ethics compliance.
Non-technical subject overrun: Claiming more than 60 non-technical subject hours over the period triggers review. Track non-technical credits separately from technical credits in your CPE log.
Nano learning over 12 hours: Nano learning credits exceeding the 12-hour per-period cap will be disallowed, potentially dropping you below 120 total qualified hours.
Missing CPE certificates: Certificates without course title, sponsor name, delivery method, date, and hours are commonly flagged. The WBOA may disallow hours with incomplete documentation.
Non-NASBA-registered providers: Self-study courses from unregistered sponsors may not qualify. The WBOA can disallow entire blocks of hours if the provider is not NASBA-registered.
Bulk December entry: Logging all 120 hours in December of the deadline year is a red flag for auditors. Distribute hours across all three years and log them promptly after completion.

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Frequently Asked Questions: Washington State CPA CPE

How many CPE hours do Washington State CPAs need?

Washington CPAs must complete 120 CPE hours over each 3-year (triennial) license renewal period, with a minimum of 20 hours per calendar year. No single year within the 3-year period may fall below 20 hours, even if the triennial total exceeds 120.

What is the CPE deadline for Washington State CPAs?

Washington CPAs must complete all required CPE by December 31 of the year prior to the year in which their license expires. For example, if your license expires in 2027, your CPE must be completed by December 31, 2026. Contact the WBOA at acb.wa.gov to confirm your specific renewal period and expiration date.

Does Washington State require ethics CPE?

Yes. Washington CPAs must complete 4 hours of Washington State Board of Accountancy-approved ethics and regulations CPE during each 3-year renewal period. The course must be specifically approved by the WBOA — general ethics courses do not qualify. The WBOA publishes a list of approved courses at acb.wa.gov.

Is there a self-study CPE limit for Washington State CPAs?

Washington State does not cap the number of CPE hours that can be completed through self-study. Unlike most states that limit self-study to 50% of the requirement, Washington CPAs can earn all 120 hours through on-demand self-study — as long as those courses are from NASBA Registry-registered sponsors. Non-technical subjects are capped at 60 hours, and nano learning is capped at 12 hours per period.

What is the non-technical subject limit for Washington CPAs?

Washington CPAs may count a maximum of 60 hours (50% of the 120-hour requirement) from non-technical subjects such as personal development, management skills, and communication courses. Technical subjects — accounting, auditing, tax, economics, business law, and ethics — have no upper limit.

What is the nano learning limit for Washington CPAs?

Washington CPAs may count a maximum of 12 CPE hours per renewal period earned through nano learning — short, focused learning modules typically 10 minutes or less. This 12-hour cap applies per triennial renewal period, and nano learning must come from NASBA-registered sponsors.

Which CPE providers are approved for Washington State CPAs?

Washington accepts CPE from providers registered with the NASBA National Registry of CPE Sponsors. The WSCPA (wscpa.org) is the primary state-level provider. For ethics CPE specifically, the course must appear on the WBOA's approved list at acb.wa.gov — not all NASBA-registered ethics courses are approved for Washington.

Do Washington CPAs need extra CPE for audit or attest work?

The Washington State Board of Accountancy does not impose a separate annual A&A sub-requirement for CPAs who perform attest services. However, CPAs who perform governmental audits under Yellow Book (Government Auditing Standards) are subject to the GAO's requirement of 80 CPE hours per 2-year period, at least 24 of which must be in subjects directly related to government auditing.

Can Washington CPAs carry over excess CPE hours to the next renewal period?

Washington State does not have a formal CPE carryover provision. CPE hours must be earned and applied within the reporting period in which they were completed. Contact the WBOA at acb.wa.gov to confirm any updated rules.

What happens if a Washington CPA misses the December 31 CPE deadline?

Washington CPAs who have not met the December 31 CPE deadline but will complete hours before the license expiration date may request a CPE extension when filing their renewal application. If any year within the period failed to meet the 20-hour annual minimum, an extension request is also required. CPAs who miss the deadline without an approved extension risk license non-renewal or suspension.

Does Washington issue CPA licenses in November or December?

No. The WBOA does not issue new CPA licenses between November 1 and December 31, because newly licensed CPAs could not satisfy the 20-hour annual minimum CPE requirement for that calendar year. New applicants finishing the licensing process in November or December will receive their license effective January 1 of the following year.

How does Washington State CPE compare to Oregon or Idaho for multi-state CPAs?

Washington (120 hrs/3 years, no self-study cap, Dec 31 deadline) differs from Oregon (80 hrs/2 years, Dec 31 deadline, 40-hr self-study cap) and Idaho (120 hrs/3 years, 20 hrs/yr min, 60-hr self-study cap, Dec 31 deadline). The key Washington differentiator is the absence of a self-study cap. CPE from NASBA-registered providers typically satisfies requirements in multiple states, but each state's ethics requirement must be met separately with state-approved content.