District of Columbia: CPE, firm permit and peer review rules for CPAs.

This page lists what the District of Columbia board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

District of Columbia, field by field.

Board of accountancy

District of Columbia Board of Accountancy (Department of Licensing and Consumer Protection, Occupational and Professional Licensing); the DLCP page heading reads 'District of Columbia Board of Accountancy'.

CPE hours & reporting period

80 hours per two-year licence term. 'A licensee seeking biennial renewal of a license shall provide proof of having completed no less than eighty (80) hours of acceptable continuing professional education during the two-year (2) period preceding the date the license expires' (17 DCMR § 2530.1). A licensee renewing an initial licence issued for less than two years 'is not required to submit proof of continuing professional education for the first renewal' (§ 2530.2). Reinstatement after a lapse of less than five years requires 40 hours of approved continuing education for each year of non-renewal, up to 120 hours (§ 2530.3). Hardship exemptions require a written request at least 60 days before expiration and place the licence on inactive status (§§ 2530.4–2530.7). The Board's Continuing Professional Education Reporting Form affirmation reads: 'I affirm that I have completed no fewer than 80 hours of acceptable continuing professional education, to include no fewer than four hours of Professional Ethics instruction, during the previous two-year licensing cycle in accordance with 17 D.C.M.R. §§2530.1 and 2530.8.' Form caps per biennium: discussion leader, instructor or speaker credit 40 hours or 50% of total; committee, dinner, luncheon or firm meetings 20 hours or 25%; published articles or books 20 hours or 25%; credits are 'SUBJECT TO AUDIT FOR 3 YEARS' and must meet § 2531. Course documentation is retained for five years after completing the program (§ 2532.3). Licences expire December 31 of even-numbered years (DLCP Board page: 'Expiration Date: December 31; Renewal Year: Even'). DC Code § 47-2853.12(m) lets each board 'establish by rule continuing education requirements as a condition for renewal'; § 47-2853.13(b)(4) requires 'satisfactory evidence of compliance with any continuing education requirements established by the board' at renewal. No annual minimum appears in § 2530 or on the form. Source for §§ 2530–2532: Final Rulemaking published at 51 DCR 4401 (April 30, 2004).

Ethics CPE requirement

4 hours per two-year cycle: 'Effective January 1, 2005, licensees shall be required to complete four (4) hours of Professional Ethics instruction per licensing cycle as part of the continuing professional education requirement' (17 DCMR § 2530.8; Board CPE Reporting Form: 'no fewer than four hours of Professional Ethics instruction'). Neither the rule nor the form requires a DC-specific course.

CPA firm permit / registration

Required for firms offering CPA services. 'The Board shall register firms of certified public accountants that demonstrate their qualifications' under the section (DC Code § 47-2853.44(a)(1)); 'Firms shall not offer certified public accounting services unless registered pursuant to this section', with exceptions for the situations in subsections (a)(2) and (a)(3) (§ 47-2853.44(d)); a registered firm 'shall notify the Board within one month after the admission or withdrawal of a member or shareholder' in the District (§ 47-2853.44(d)); an applicant for initial issuance or renewal must 'register each office of the firm within the District with the Board' and show that attest and compilation services in the District are under the charge of a licensed person (§ 47-2853.44(e)). Rules: 'No sole proprietorship, partnership, limited partnership, limited liability partnership, or professional corporation shall hold itself out as engaged in certified public accounting, nor shall it render any professional services requiring licensure under this chapter and the Act, unless it is registered and holds a permit issued under this section' (17 DCMR § 2542.1); each District office must be under the direct supervision of a licensed partner or resident manager who serves at one office only (§ 2542.2(b)); 'No applicant shall hold itself out or advertise itself as engaged in public accounting, nor shall it render any professional services unless and until a permit has been issued' (§ 2541.5); 'A permit issued under § 2542 shall expire on December 31 of each even-numbered year' (§ 2547.1); a permit holder may not render services under a name other than that stated in its licence or registration (§ 2544.1). The DLCP Board page lists a 'Company/Firm' fee of $175.00 and a 'Permit to Practice' fee of $175.00. DC Code § 47-2853.12(l): a registration 'expires 2 years from the date of its first issuance or renewal' unless another period is provided by law or regulation.

Peer review requirement

Required for CPA firms that perform audits, reviews, compilations or engagements governed by the SSAE, SAS or SSARS: such firms 'shall enroll in and complete an approved peer review program with standards that are equivalent to, or better than, those established by the American Institute of Certified Public Accountants (AICPA), as determined by the Board' (17 DCMR § 2548.1). The AICPA and entities fully involved in administering the AICPA peer review program are approved sponsoring organisations; other sponsors need advance Board approval (§ 2549.1–2549.2). An applicant for initial firm licensure that performs covered engagements submits proof of enrolment, the approximate due date of its next peer review report, and its most recent report and acceptance letter received within the prior three years (§ 2550.1); failure to do so makes the firm ineligible to perform audits, reviews or compilations until the documents are received (§ 2550.2). For current licensees the Board determines whether a firm must be enrolled and may require the same documents within 30 days of notice (§§ 2551.1–2551.2); a firm not enrolled when it agrees to a covered engagement 'shall not continue to work on the engagement' until it enrols and files a letter of enrolment (§ 2551.5). Peer review reports are provided to the Board within 15 business days of receipt (§ 2552.1), or by electronic access to the sponsoring organisation's site (§ 2553.1); sponsor-granted extensions are filed with the Board (§ 2554.2). A firm whose sole practice is preparing management-use-only compiled financial statements under SSARS No. 8 is exempt (§ 2555.1 as published in the adopted-rule file; the dcregs.dc.gov section list labels § 2555 'Type of Review Required' and § 2556 'Exemption from Peer Review', while the adopted-rule file for § 2556 is 'Ethical Duties of Peer Reviewers'). No fixed review cycle is stated in the rules; three years appears as the look-back for the most recent report (§§ 2550.1, 2551.2). Source: Notice of Final Rulemaking published at 59 DCR 5186 (May 18, 2012). The DLCP Board page does not mention peer review.

Licence renewal cycle

Two-year term: a licence, certificate or registration 'expires 2 years from the date of its first issuance or renewal' unless renewed, 'except where another period is provided by law or regulation' (DC Code § 47-2853.12(l)). DLCP Board page: 'Expiration Date: December 31; Renewal Year: Even'; 'Next Renewal Period begins October 1, 2026- December 31, 2026'; CPA renewal fee $110.00, late renewal fee $50.00, reinstated licence $295.00, inactive status $175.00; public accountant renewal fee $175.00 and late renewal fee $50.00. Firm permits expire December 31 of each even-numbered year (17 DCMR § 2547.1).

Mobility / practice privilege

Yes. 'An individual whose principal place of business is not in the District shall have all the privileges of a licensee' of the District without obtaining a District licence if the individual holds a valid, unrestricted CPA licence in good standing from another state or territory and met, at initial licensure, examination, education and experience requirements equivalent to the District's (DC Code § 47-2853.49(a)); individuals who held practice privileges under the prior version of the section before September 25, 2026 'shall continue to have all privileges of a licensee in the District' (§ 47-2853.49(b)); no notice or submission is required (§ 47-2853.49(c)); the individual and employing firm are 'deemed to have simultaneously consented, as a condition of the exercise of the privilege' to Board jurisdiction, compliance with Board rules and service of process through the issuing state's board (§ 47-2853.49(d)); listed services for an entity with its home office in the District may be performed only through a firm registered under § 47-2853.44 (§ 47-2853.49(e)); an individual performing services that require firm registration under subsection (e) need not obtain a District licence under § 47-2853.42 (§ 47-2853.49(f)). The section was amended by D.C. Law 26-183, § 3(b)(3), effective September 25, 2026 (73 DCR 11363); the page also notes a 90-day emergency amendment, D.C. Act 26-399.