Washington: CPE, firm permit and peer review rules for CPAs.

This page lists what the Washington 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.

Washington, field by field.

Board of accountancy

Washington State Board of Accountancy (RCW 18.04.035(1): "the Washington state board of accountancy")

CPE hours & reporting period

120 hours per three-year CPE reporting period, with a minimum of 20 hours in each calendar year; the reporting period is three calendar years ending December 31 of the year before the June 30 credential expiration. WAC 4-30-134(1)(c): an active CPA licence requires 120 total CPE hours in the three-year reporting period, including a four-hour Washington Board-approved ethics course, at least 20 hours in each calendar year, and no more than 60 hours in nontechnical subjects. RCW 18.04.215(4)(a): an active licensee must verify "at least an accumulation of one hundred twenty hours of CPE during the last three-year period." WAC 4-30-133(1): the reporting period runs "beginning in the calendar year a credential is first issued by this board" and "ending on December 31st of the subsequent third calendar year." Board CPE page: a credential expiring June 30, 2027 has a reporting period of January 1, 2024 through December 31, 2026 (June 30, 2028: 2025–2027; June 30, 2029: 2026–2028); limits "Non-technical subjects: maximum 60 hours" and "Nano learning: maximum 12 hours" (WAC 4-30-133(6)(a): nano learning "is limited to no more than 12 CPE credit hours out of the 120 CPE credit total"). WAC 4-30-133(3): hours "cannot be carried forward to the next period." Board renewal page: CPE must be completed "by December 31 the year prior to the expiration of your credential"; records kept "for three years after the end of the reporting period for which the credit was claimed."

Ethics CPE requirement

4 hours per three-year reporting period of a Washington State Board-approved ethics and regulations course, counted within the 120 hours (WAC 4-30-134(1)(c)). Board approved-courses page: "Credentialed individuals must complete four Continuing Professional Education (CPE) hours" in "Board approved ethics and regulations with specific application to the practice of public accounting in Washington State"; "You must complete the course in the same year indicated in the course title." WAC 4-30-132(7)(e): at least 60 percent of the course content, presentation time and commentary must cover the Public Accountancy Act, the Board's rules and policies, the differences between Washington law and rules and the AICPA Code, and scenarios in which the Board's rules prevail. WAC 4-30-134(1)(d): an inactive CPA licence or nonlicensee firm owner registration requires only the four-hour ethics course.

CPA firm permit / registration

A Washington CPA firm licence is required for a firm with an office in Washington performing or offering attest or compilation services. RCW 18.04.195(1)(a)(i): "Any firm with an office in this state performing or offering to perform attest services" or compilation services must hold a licence; WAC 4-30-112(1): "A firm license must be obtained from the board if the firm has an office in this state" and performs attest or compilation services for Washington clients. Board firm licensing page: firms with a Washington office "must hold a Washington CPA firm license if performing or offering to perform attest services" (RCW 18.04.025(1)) and compilation services (RCW 18.04.025(5)). A firm with no Washington office needs no licence for attest services if it meets RCW 18.04.195(1)(a)(ii)(A)–(D) (ownership, Board QAR requirements, services through a practice-privilege individual, lawful in the home state) and may perform compilation and other nonattest services using the "CPA" or "CPA firm" title without a Washington licence only through an individual with RCW 18.04.350 practice privileges (RCW 18.04.195(1)(b); WAC 4-30-112(2)–(4)). Ownership: a simple majority of ownership by financial interests and voting rights must be licensees (RCW 18.04.195(2)(a); WAC 4-30-110(3)(b)). Term: three years; WAC 4-30-114(2): "The CPA firm license will expire on June 30th of the third calendar year following the calendar year of renewal"; RCW 18.04.195(2): firms performing attest or compilation services must license "every three years with the board." Board firm renewal page: "CPA firms must renew their license by April 30 every three years"; "If you renew after April 30th, WAC 4-30-130(5) imposes an additional fee of $100"; "If you fail to renew by your June 30th expiration date, your CPA firm license will be dissolved." WAC 4-30-130(5) itself requires the peer-review certifications and fee by April 30 of the renewal year and states that late submission "can result in the assessment of late fees" without naming an amount; the $100 figure appears only on the Board's page.

Peer review requirement

Required (as the Quality Assurance Review, QAR, program) for licensed firms performing attest services; compilation-only work is excluded. WAC 4-30-130 (amended WSR 24-21-116, effective November 21, 2024): firms offering attest or other assurance services must participate in a Board-approved peer review program to renew the firm licence, must enroll before issuing reports on reviews, nonpublic audits and other attestation-standard engagements, must submit service certifications and the most recent review result by April 30 of the renewal year, and must give the Board access through AICPA Facilitated State Board Access. WAC 4-30-130(10): "Compilations are excluded from board-approved peer review requirements"; a firm licence is still required for a compilation-only firm. Board QAR page: "All firms licensed in Washington state offering and/or performing attest services" must participate; "A licensed firm must enroll in a board-approved peer review program before issuing a report"; as of November 21, 2024 "compilations are excluded from the board-approved peer review requirements"; firms report attest and compilation information "during every renewal of a firm license." Review cycle length: WAC 4-30-130 sets no fixed interval; it states that "the schedule for the firm's peer review shall be established according to the peer review program's standards"; the Board QAR page states no interval.

Licence renewal cycle

Three years. RCW 18.04.215(3): "A license is issued every three years." WAC 4-30-094: renewal application due "by April 30th of the year of expiration"; the renewed licence "expires on June 30 of the third calendar year following the calendar year of renewal"; a licence lapses on June 30 of the renewal year if a complete application is not filed or required CPE is not completed without an approved extension. Board renewal page: credentialed individuals "must renew between January 1 and April 30 every three years"; renewal fee $230; late fee $100 between May 1 and June 30; "If you do not renew or retire on or before June 30 of your renewal year, your credential will lapse effective July 1"; beginning with the 2025 renewal period a licensee may renew in active or inactive status. WAC 4-30-136: CPE compliance is certified concurrently with the renewal application and may be audited.

Mobility / practice privilege

Yes, by statute, with no notice or fee. RCW 18.04.350(1): an individual whose principal place of business is outside Washington and who holds a valid CPA licence from a substantially equivalent state has the same privileges as Washington licensees without a Washington licence; RCW 18.04.350(2): no notice, fee or other submission is required. Board practice privilege page: "A CPA from another U.S. jurisdiction may exercise practice privileges in Washington state with no notice and no fee." RCW 18.04.350(3): the individual and firm consent to Board jurisdiction and discipline, compliance with the Act and rules, cessation if the home-state licence becomes invalid, and appointment of the home-state board as agent for service of process. RCW 18.04.350(4): attest services may be performed only through a firm licensed under RCW 18.04.195 or a firm qualifying under RCW 18.04.195(1)(a)(ii) or (b). Board page: the individual "Does not render any attest service as defined in RCW 18.04.025(1) or compilation as defined in RCW 18.04.025(6)" in Washington unless licensed to render the service in the home jurisdiction. WAC 4-30-090 governs practice privileges.