Not Enough CPE to Renew?
What Does This Mean to You?
If you did not complete your Continuing Professional Education (CPE) by December 31 of the year prior to your renewal, your credential will not be eligible for renewal. Board Rule WAC 4-30-134 states those individuals who failed to complete the required CPE within the reporting period must apply for reinstatement. Your credential will not lapse until July 1 of your renewal year. However, your application for reinstatement can be received and processed before your credential officially lapses. This process is called Pre-Lapsed Reinstatement (PLR).
How Do I Apply for Pre-Lapsed Reinstatement?
To be eligible for Pre-Lapsed Reinstatement, you will need to notify the Board by e-mail that you did not complete your CPE during your reporting period. Your e-mail must include the number of CPE hours you are deficient and a corrective action plan for obtaining your deficient CPE hours by June 30. You cannot submit your application for reinstatement until you have completed your CPE deficiency. Pre-Lapsed Reinstatement does allow you to continue to use your credential during the renewal period.
Once we receive your e-mail notification we will update your account to allow you to apply for Pre-Lapsed Reinstatement. Failure to provide and follow through with your plan will result in a lapse of your credential.
**While you are obtaining your CPE we strongly advise that you enter your CPE into the Track CPE feature in your online account through Secure Access Washington.
1. Complete the required Continuing Professional Education (CPE)
- CPA license:
- Must complete a total of 120 CPE hours, including four CPE credit hours of Board Approved Washington State Ethics. The total 120 CPE hour requirement is limited to no more than 24 CPE credit hours in nontechnical subject areas.
- CPA-Inactive Certificate & Nonlicensee firm owner:
- Must complete four CPE credit hours of Board Approved Washington State Ethics.
2. Submit a complete application through our Online Services
3. Pay Reinstatement fee of $480
4. Attach all CPE documentation in the “Pending Reason(s)” section of the “Confirmation” page.