D. 継続教育について CPE: Continuing Professional Education
ワシントン州の継続教育要件は、3 年 間で、120 CPE Credits（”1 CPE Credit”は、約50 分の学習時間に相当）の獲得が必要です。
CPE 取得と更新手続きについてはアビタス MY ページに詳しいご案内がございます。
資料室 ＞ ライセンス申請/継続教育 ＞継続教育・ライセンス更新について ・ ワシントンライセンスに必要な継続教育 ・ Surgent CPE 使用方法
The experience must:
- Be obtained through the practice of public accounting or employment in industry or government. In certain situations, employment in academia may also provide experience to obtain some or all of the competency requirements. The experience may also be obtained through one or more employers, with or without compensation, and may consist of a combination of full-time and part-time employment.
- Be a minimum of 12-months, consisting of at least 2,000 hours, through the use of accounting, issuing reports on financial statements, management advisory, financial advisory, tax, tax advisory or consulting skills. The 2,000 hours are work hours; the hours are not limited to billable hours.
- Occur in a work environment and include tasks that provide an opportunity to obtain the competencies.
- Provide the opportunity for the applicant to utilize the skills generally used in business and accounting and auditing including, but not limited to, accounting for transactions, budgeting, data analysis, internal auditing, preparation of reports to taxing authorities, controllership functions, financial analysis, performance auditing and similar skills.
- Be obtained no more than eight years prior to the date the Board receives a complete license application.
- Be verified by a licensed CPA who holds a valid license to practice public accounting in a US jurisdiction for a minimum of five years prior to the date of verifying the experience. The verifying CPA does not need to be a supervisor or coworker of the applicant and the five years do not need to be consecutive.
Before you may apply for your initial Washington State CPA license, the experience should demonstrate that the work environment and tasks you performed, provided you an opportunity to obtain the following competencies:
- Assess the achievement of an entity's objectives
- Develop documentation and sufficient data to support analysis and conclusions
- Understand transaction streams and information systems
- Assess risk and design appropriate procedures
- Make decisions, solve problems, and think critically in the context of analysis
- Communicate scope of work, findings and conclusions effectively