Ethics CPE requirement
Washington: CPA ethics CPE requirement
Washington State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 3 year(s)
- Cycle notes
- WAC 4-30-134 / 4-30-132(7) (eff. 11/21/2024): 4 credit hours of Board-approved ethics and regulations CPE per 3-year cycle; non-approved ethics counts only toward technical/total hours.
- Field of study accepted
- Washington Board-approved ethics and regulations course
- Self-study permitted for ethics
- Yes
- Delivery notes
- Board sponsor guidelines allow self-study (interactive and non-interactive) for the ethics course if the sponsor documents credit-hour measurement by pre-testing/field test; online providers must give the Board free access. At least 60% of content must be general-level information on the Public Accountancy Act (RCW 18.04) and Board rules (WAC 4-30), with case scenarios on Washington/AICPA differences; nine mandated topics.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- Yes
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Executive Director approves; written notice authorizes the statement 'Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134...'. No application fee was found in the guidelines or WAC 4-30-132. Sponsor records retained 5 years. Non-approved (generic) ethics still counts toward the 120-hour total.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Washington
No course is available for this jurisdiction yet.