WAC 4-25-831
What are the program standards for CPE? (1) Qualifying program: A program qualifies as acceptable CPE
for purposes of RCW 18.04.215(5) if it is a formal program of
learning which contributes to the CPA's professional knowledge
and competence. A formal program means:
• The program is at least fifty minutes in length;
• Attendance is recorded;
• Participants sign in to confirm attendance and, if the
program is greater than four credit hours, participants sign
out during the last hour of the program; and
• Attendees are provided a certificate of completion.
(2) Undergraduate and graduate courses: A graduate or
undergraduate course qualifies for CPE credit if it meets the
standards in subsections (1) and (5) of this section. For
both undergraduate and graduate courses one quarter credit
equals 10 CPE credit hours and one semester credit equals 15
CPE credit hours.
(3) Committee meetings: Generally, CPE credit is not
allowed for attending committee meetings. A meeting qualifies
for CPE credit only if it meets the standards in subsections
(1) and (5) of this section.
(4) CPE credit hours for volunteer service on the board
and its committees and volunteer service on board approved
peer review committees: You may receive up to thirty-two
hours of technical CPE credit each calendar year for actual
time spent on board, board committee, or board approved peer
review committee activities.
(5) Subject areas: Programs dealing with the following
general subject areas are acceptable so long as they meet the
standards in subsection (1) of this section:
(a) Technical subjects include:
(i) Auditing standards or procedures;
(ii) Compilation and review of financial statements;
(iii) Financial statement preparation and disclosures;
(iv) Attestation standards and procedures;
(v) Projection and forecast standards or procedures;
(vi) Accounting and auditing;
(vii) Management advisory services;
(viii) Personal financial planning;
(ix) Taxation;
(x) Management information services;
(xi) Budgeting and cost analysis;
(xii) Asset management;
(xiii) Professional ethics (other than those programs
used to satisfy the requirements of WAC 4-25-830(3));
(xiv) Specialized areas of industry;
(xv) Human resource management;
(xvi) Economics;
(xvii) Business law;
(xviii) Mathematics, statistics, and quantitative
applications in business;
(xix) Business management and organization;
(xx) General computer skills, computer software training,
information technology planning and management; and
(xxi) Negotiation or dispute resolution courses;
(b) Nontechnical subjects include:
(i) Communication skills;
(ii) Interpersonal management skills;
(iii) Leadership and personal development skills;
(iv) Client and public relations;
(v) Practice development;
(vi) Motivational and behavioral courses; and
(vii) Speed reading and memory building.
Subjects other than those listed above may be acceptable
provided you can demonstrate they contribute to your
professional competence. You are solely responsible for
demonstrating that a particular program is acceptable.
(6) Group programs: You may claim CPE credit for group
programs such as the following so long as the program meets
the standards in subsections (1) and (5) of this section:
(a) Professional education and development programs of
national, state, and local accounting organizations;
(b) Technical sessions at meetings of national, state,
and local accounting organizations and their chapters;
(c) Formal in-firm education programs;
(d) Programs of other organizations (accounting,
industrial, professional, etc.);
(e) Dinner, luncheon, and breakfast meetings which are
structured as formal educational programs;
(f) Firm meetings for staff and/or management groups
structured as formal education programs. Portions of such
meetings devoted to communication and application of general
professional policy or procedure may qualify, but portions
devoted to firm administrative, financial and operating
matters generally will not qualify.
(7) CPE credit: CPE credit is allowable only for those
programs taken after the issuance of the CPA license. Credit
is not allowed for programs taken to prepare an applicant for
the ethics examination as a requirement for initial licensure.
CPE credit is given in half-hour increments only after the
first full CPE credit hour has been earned. A minimum of
fifty minutes constitutes one CPE credit hour and, after the
first fifty-minute segment has been earned, twenty-five
minutes constitutes one-half CPE credit hour. For example:
• Twenty-five minutes of continuous instruction counts as
zero CPE credit hour;
• Fifty minutes of continuous instruction counts as one
CPE credit hour; and
• Seventy-five minutes of continuous instruction counts
as one and one-half CPE credit hours.
Attendees obtain CPE credit only for time spent in
instruction; no credit is allowed for preparation time.
(8) Self-study programs: Credit for self-study programs
is allowed in the renewal period in which you completed the
program as established by the evidence of completion provided
by the program sponsor.
(a) Interactive self-study programs: The amount of
credit allowed for interactive self-study is that which is
recommended by the program sponsor on the basis of the average
completion time under appropriate "field tests." In order to
claim CPE credit for interactive self-study programs, you must
obtain evidence of satisfactory completion of the course from
the program sponsor.
(b) Noninteractive self-study programs: The amount of
credit allowed for noninteractive self-study is one-half the
average completion time as determined by the program sponsor
on the basis of appropriate "field tests." To claim CPE
credit for noninteractive self-study programs, you must obtain
evidence of satisfactory completion of the course from the
program sponsor.
(9) Instructor, discussion leader, or speaker: If you
serve as an instructor, discussion leader or speaker at a
program which meets the standards in subsections (1) and (5)
of this section, the first time you present the program you
may claim CPE credit for both preparation and presentation
time. One hour of credit is allowed for each fifty minutes of
instruction. Additionally, you may claim credit for actual
preparation time up to two times the presentation hours. No
credit is allowed for subsequent presentations. A maximum of
seventy-two CPE credit hours are allowed for preparation and
presentation during each CPE reporting period.
(10) Published articles, books: You may claim CPE credit
for published articles and books, provided they contribute to
your professional competence. Credit for preparation of such
publications may be claimed on a self-declaration basis for up
to thirty hours in a CPE reporting period. In exceptional
circumstances, you may request additional credit by submitting
the article(s) or book(s) to the board with an explanation of
the circumstances that justify a greater credit. The amount
of credit awarded for a given publication will be determined
by the board.
(11) Carry-forward: CPE credit hours you complete during
one period cannot be carried forward to the next period.
(12) Carry-back: As specified in WAC 4-25-830(9), CPE
credit hours you complete during one period can be carried
back to the previous reporting period only after the board has
approved your request to carry back CPE credit hours.
(13) Credential examination: You may not claim CPE
credit for preparing for or taking a credential examination
unless you complete a formal review course and receive a
certificate of completion meeting the requirements of WAC 4-25-833. CPE credit may not be claimed for CPA examination
review courses.
[Statutory Authority: RCW 18.04.055(7), 18.04.215(5). 05-01-137, § 4-25-831, filed 12/16/04, effective 1/31/05;
01-22-036, § 4-25-831, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). 99-23-046, § 4-25-831, filed 11/15/99, effective 1/1/00.]