Washington CPA License Reinstatement: What a Lapsed License Costs
If your Washington CPA license has already lapsed
What it actually takes to get a lapsed Washington CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
Flat $480 fee, confirmed on both the board's reinstatement page and the codified fee schedule (WAC 4-30-038) -- separate from/in addition to any outstanding renewal or late fees.
- No extra CPE hours beyond the normal 120-credit/3-year requirement (WAC 4-30-134(5)(a)), just measured over the 36 months immediately preceding the reinstatement application instead of a fixed calendar cycle. The 4-hour Washington ethics course must fall within the 6 months immediately preceding the application (a recency requirement, not a volume increase); these hours can't be reused toward the next renewal.
- 4 ethics hours, within that total.
What triggers lapsed status: A license lapses if the licensee fails to file a complete renewal application (with CPE certification and fees) by June 30 of the renewal year, effective July 1. Once lapsed, the individual may not use the CPA title or exercise related privileges until reinstated.
See Washington's CPA license renewal deadline →