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Retirement

To retire your credential:

  1. Log in to your SecureAccess Washington (SAW) account and complete a retirement application.
  2. Select to have your credential retire immediately or retire on expiration date.

If you retire, you are:

  1. Prohibited from using the title CPA or CPA-Inactive and exercising the privileges related to those titles.
  2. Authorized to use the designation "CPA retired" in this state, if you meet the criteria per WAC 4-30-058 at the time your license is retired: 
    • Have reached sixty years of age and hold an active license in good standing; or
    • At any age, have held an active license in good standing, not suspended or revoked, to practice public accounting in any state for a combined period of not less than twenty years.

Reactivate Your Retired Status

To reactivate your retired credential you must:

  1. Complete the required Continuing Professional Education (CPE)
    • CPA license:
      • 120 CPE hours, including a Board Approved Washington State Ethics course

      • Non-technical subjects are limited to no more than 24 CPE hours

      • The CPE hours must be completed within the 36 months preceding your reactivation application date, except the Board Approved Washington State Ethics course, which must be completed within the 6 months preceding the date of application 

    • CPA-Inactive Certificate:
      • A Board Approved Washington State Ethics course must be completed within the 6 months preceding your reactivation application date
  2. Submit a complete application through your SecureAccess Washington account.
  3. Pay the reactivation fee of $230.
  4. Attach all CPE documentation at the end of your application in the “Pending Reason(s)” section of the “Confirmation” page.

Your credential status will update on the Licensee Search within 24-48 hours after your application is approved.

Any CPE used to qualify for reactivation of your retired credential cannot be counted again in your current CPE reporting period towards your next renewal. Please refer to Board Rule WAC 4-30-122(2).