Washington CPA CPE Requirements: How Many Hours, By When
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Verified 2026-11-11
CPE Hour Requirement
120 hours every 3 years
- 20-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
120 hours per 3-year reporting period, minimum 20 hours each calendar year, a 4-hour Washington-board-approved ethics course, and a cap of no more than 60 hours in nontechnical subject areas. WAC 4-25 -- an older citation still circulating on third-party CPE-vendor sites -- has been recodified and superseded; the current section is WAC 4-30-134.
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