Washington Administrative Code

Except where they are inconsistent with the rules in this chapter and subject to additional rules that the board may adopt from time to time, adjudicative proceedings in and before the board are governed by the Administrative Procedure Act, chapter 34.05 RCW, and the uniform proc…

Individuals and firms must communicate with the board as follows:Note:(1) Failure to timely inform the board can result in late fees and/or board discipline. (2) Failure to timely respond to board requests for information may result in board discipline.ConditionTime PeriodPreferr…

All individuals licensed in this state, CPA firms licensed in this state, individuals registered with the board as resident nonlicensee firm owners, and applicants must notify the board in writing within 30 days of any change of address. Firms licensed in this state must notify t…

All licensees, including out-of-state individuals exercising practice privileges in this state under RCW 18.04.350 (1) and out-of-state firms permitted to offer or render certain professional services in this state under the conditions prescribed in RCW 18.04.195 (1)(a) and (b), …

(1) A licensee or nonlicensee firm owner must notify the board, of the following matters, in the manner prescribed by the board, within 30 days of the issuance of:(a) A sanction, order, suspension, revocation, or modification of a license, certificate, permit or practice rights b…

RCW 18.04.065 provides that the board shall set fees related to licensure at a level adequate to pay the costs of administering chapter 18.04 RCW. The board has established the following fee schedule:(1)Initial application for individual license, individual license through recipr…

(1) In the performance of any professional service, a licensee shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate judgment to others.(2) For the purposes of this rule, "licensees" includes li…

(1) A licensee in public practice shall be independent in the performance of professional services as required by standards promulgated by the appropriate body for each service undertaken.(2) For the purposes of this rule, "licensees" includes licensees, CPA firms, nonlicensee fi…

(1) A licensee in public practice shall not:(a) Perform for a contingent fee any professional services for, or receive such a fee from, a client for whom the licensee or the licensee's firm performs:(i) An audit or review of a financial statement; or(ii) A compilation of a financ…

(1) A licensee in public practice shall not for a commission recommend or refer to a client any product or service, or for a commission recommend or refer any product or service to be supplied by a client, or receive a commission, when the licensee or licensee's firm also perform…

(1) Licensees shall comply with the following general standards:(a) Professional competence. Undertake only those professional services that the licensee or the licensee's firm can reasonably expect to be completed with professional competence.(b) Due professional care. Exercise …

(1) A licensee who performs professional services shall comply with standards promulgated by the appropriate body for each service undertaken.(2) Authoritative bodies include, but are not limited to; the American Institute of Certified Public Accountants (AICPA), its Code of Prof…

(1) A licensee shall not (a) express an opinion or state affirmatively that the financial statements or other financial data of any entity are presented in conformity with generally accepted accounting principles or (b) state that the licensee is not aware of any material modific…

(1) A licensee in public practice shall not disclose any confidential client information without the specific consent of the client.(2) This rule does not:(a) Affect in any way the obligation of those persons to comply with a disclosure required by law or a lawfully issued subpoe…

(1) A licensee shall not commit an act discreditable to the profession.(2) For the purposes of this rule, "licensees" includes licensees, licensees with an inactive status, CPA firms, nonlicensee firm owners, employees of such persons, out-of-state individuals with practice privi…

(1) For the purpose of this rule:(a) "Client" includes current and former clients.(b) "Client-provided records" are accounting or other records, including hard copy and electronic reproductions of such records, belonging to the client that were provided to a licensee by, or on be…

(1) A licensee in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited.(2) For the purposes of thi…

(1) A licensee may practice public accounting only in a form of organization permitted by law or regulation.(2) A firm name that does not consist of the name(s) of one or more present or former owners must be approved in advance by the board as not being deceptive or misleading.(…

(1) Introduction. Effective July 1, 2024, persons holding a license may renew their license in an inactive status. The purpose of this rule is to explain restrictions on the activities of persons while their license is in an inactive status, as well as persons who wish to use the…

(1) The board allows the use of other titles by any person regardless of whether the person has been granted a certificate or holds a license if the person using the titles or designations is authorized at the time of use by a nationally recognized entity sanctioning the use of b…

(1) In general. An applicant for the CPA license must have completed at least one of the following:(a) A baccalaureate degree with an accounting concentration or equivalent;(b) A post-baccalaureate degree with an accounting concentration or equivalent; or(c) A baccalaureate degre…

(1) Application process and due dates: Your application to take the CPA examination must be submitted to the board's examination administrator. Applicants must submit all required information, documents, and fees to complete their application within 60 days of the date their appl…

(1) Cheating includes, but is not limited to:(a) Unauthorized communication with others inside or outside of the examination room while the examination is in progress;(b) Substitution by a candidate of another person to sit in the test site and take the examination on behalf of t…

(1) In general. An applicant for the CPA license must have obtained qualifying experience.(a) Experience may be obtained through the practice of public accounting and/or employment in industry or government. In certain situations, employment in academia may also provide experienc…

(1) Applicant's responsibilities. The applicant for a license requesting verification is responsible for:(a) Providing information and evidence to support the applicant's assertion that their job experience could have reasonably provided the opportunity to experience the specific…

(1) General requirements. To qualify to apply for an initial license, an applicant must meet the following criteria and requirements:(a) Good character requirements. See RCW 18.04.105 (1)(a);(b) Education requirements. See WAC 4-30-060;(c) Examination requirements. See WAC 4-30-0…

Certificate holders who did not hold a valid certificate on the conversion date of June 30, 2024, must apply for a license and meet the requirements for initial licensure.(1) To qualify for licensure you must meet the following criteria and requirements:(a) Good character require…

Previous certificate holders were automatically converted on July 1, 2024, to a license in an inactive status. In order to practice public accounting, you must convert your license to an active status.(1) To qualify to apply for an active license you must:(a) Meet the experience …

(1) Definitions. For purposes of this rule:(a) "Active military duty" means:(i) Deployed upon order of the President of the United states, the U.S. Secretary of Defense or Homeland Security in the case of a member of the armed forces or armed force reserves; or(ii) Deployed upon …

(1) In general. "Practice privileges" are temporary rights granted to a person who:(a) Holds a current license or certificate in good standing from any other state or jurisdiction of the United States; and(b) At the time of licensure, was required to show evidence of having obtai…

(1) To qualify to apply for an individual Washington state license by reciprocity you must:(a) Hold a license to practice public accounting issued by a state that makes a similar provision for holders of a license issued by this state;(b) Meet the good character requirements of R…

To renew your individual license or registration as a resident nonlicensee firm owner, you must by April 30th of the year of expiration make application through the board's online application system or on a form provided by the board upon request and provide the board with:(1) Co…

(1) Under the authority provided by RCW 18.04.183, the board relies on the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA), who have jointly established the United States International Qualifications A…

(1) To apply for an initial Washington state CPA license through foreign reciprocity, you must:(a) Hold a license in a foreign country that meets the requirements of WAC 4-30-100 and request verification of licensure from the issuing professional accounting organization. The veri…

(1) Permitted forms of organization. A CPA firm may be organized as:(a) A proprietorship;(b) A partnership;(c) A professional corporation (PC) or professional service corporation (PS);(d) A limited liability company (LLC);(e) A limited liability partnership (LLP); or(f) Any other…

(1) A firm license must be obtained from the board if the firm has an office in this state and performs attest or compilation services for clients in this state.(2) A firm license is not required for a firm that does not have an office in this state but offers or renders attest s…

(1) Application. To apply for an initial firm license an owner, or designee, or, in the case of an out-of-state firm, that does not meet the requirements to operate under firm mobility per RCW 18.04.195 (1)(a)(ii)(A) through (D), and is required to be licensed in this state, an i…

To qualify as a nonlicensee owner of a licensed firm, you must:(1) Be an individual;(2) Meet the good character requirements of RCW 18.04.105 (1)(a);(3) Be an active individual participant in the licensed firm or affiliated entities as these terms are defined in WAC 4-30-010; and…

To convert to an active status as a licensee you must submit to the board:(1) Complete application information including your certification that you have:(a) Not held out or practiced public accounting during the time in which you were inactive; and(b) Met the CPE requirements of…

If you notify the board that you wish to retire your license prior to the end of your renewal cycle, pursuant to RCW 18.04.215, you may renew your license out of retirement at a later date and are not subject to the requirements of reinstatement; however, you may not use the titl…

If your individual license or registration as a resident nonlicensee firm owner has lapsed, you may not use the restricted title(s) until your individual credential has been reinstated by the board.To reinstate a lapsed individual license or registration as a nonlicensee firm own…

If your license was revoked or suspended by the board pursuant to the act, you may not use the title CPA or CPA-Inactive until your license is reinstated by the board.If your registration as a resident nonlicensee firm owner was revoked or suspended by the board pursuant to the a…

(1) Peer review. Generally, all firms licensed in Washington state offering and/or performing attest services, as defined by WAC 4-30-010, or other professional services for which a report expressing assurance is prescribed by professional standards, are required to participate i…

(1) CPE activities are learning opportunities that contribute directly to an individual's knowledge, ability, and/or competence to perform one's professional responsibilities. CPE activities should:(a) Address the individual's current and future work environment, current knowledg…

(1) CPE reporting period is a calendar year time period beginning in the calendar year a credential is first issued by this board and ending on December 31st of the subsequent third calendar year.(2) CPE credit is given in increments of tenths of an hour after the first full CPE …

(1) Renewal.(a) CPE requirements for renewal are pursuant to RCW 18.04.215(5).(b) An individual seeking renewal shall assert in a manner acceptable to the board that they met all of the CPE requirements for renewal during their CPE reporting period ending December 31st of the yea…

In order to apply for renewal of your license or registration as a resident nonlicensee firm owner, you must satisfy the board's CPE and supporting documentation requirements.The reporting of compliance with CPE requirements is concurrent with filing your renewal application. Whe…

(1) For each program for which you claim CPE credit you must retain documentation to support all of the following required information:(a) Program sponsor;(b) Title of program or description of content;(c) Date(s) attended;(d) Number of CPE credit hour(s);(e) Attendee name; and(f…

(1) Investigations are responsive to formal complaints received or indications of a potential violation of the Public Accountancy Act, chapter 18.04 RCW and in all proceedings under RCW 18.04.295 or Administrative Procedure Act, chapter 34.05 RCW.(2) The board has delegated autho…

RCW 18.04.055, 18.04.295, 18-04-345, and 18.04.350 authorize the board to revoke, suspend, refuse to issue, renew, or reinstate an individual or firm license the right to exercise practice privileges in this state, or registration as a resident nonlicensee firm owner; impose a fi…