Title 18, Title 18 BUSINESSES AND PROFESSIONS

It is the policy of this state and the purpose of this chapter:(1) To promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether pu…

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Attest" means providing the following services:(a) Any audit or other engagement to be performed in accordance with the statements on auditing standards;(b) Any revie…

(1) There is created a board of accountancy for the state of Washington to be known as the Washington state board of accountancy. Effective June 30, 2001, the board shall consist of nine members appointed by the governor. Members of the board shall include six persons who have be…

(1) The board shall annually elect a chair, a vice chair, and a secretary from its members.(2) A majority of the board constitutes a quorum for the transaction of business.(3) The board shall have a seal which shall be judicially noticed.(4) The board shall keep records of its pr…

The board may adopt and amend rules under chapter 34.05 RCW for the orderly conduct of its affairs. The board shall prescribe rules consistent with this chapter as necessary to implement this chapter. Included may be:(1) Rules of procedure to govern the conduct of matters before …

The board shall set its fees at a level adequate to pay the costs of administering this chapter. All fees for licenses, registrations of nonlicensee partners, shareholders, and managers of licensed firms, renewals of licenses, renewals of registrations of nonlicensee partners, sh…

Each member of the board shall be compensated in accordance with RCW 43.03.240 and shall be reimbursed for travel expenses incurred in the discharge of such duties in accordance with RCW 43.03.050 and 43.03.060.[ 1984 c 287 s 20; 1983 c 234 s 22; 1975-'76 2nd ex.s. c 34 s 25; 194…

(1) A license to practice public accounting shall be granted by the board to any person:(a) Who is of good character. Good character, for purposes of this section, means lack of a history of dishonest or felonious acts. The board may refuse to grant a license on the ground of fai…

(1) The board shall issue a license to a holder of a valid certificate or license issued by another state that entitles the holder to practice public accountancy, provided that:(a) Such state makes similar provision to grant reciprocity to a holder of a valid certificate or licen…

The board shall grant a license as a certified public accountant to a holder of a permit, license, or certificate issued by a foreign country's board, agency, or institute, provided that:(1) The foreign country where the foreign permit, license, or certificate was issued is a par…

Application for a license to practice public accounting in this state by a certified public accountant or CPA firm who holds a license or permit to practice issued by another state constitutes the appointment of the secretary of state as an agent for service of process in any act…

(1) The board shall grant or renew licenses to practice as a CPA firm to applicants that demonstrate their qualifications therefore in accordance with this section.(a) The following must hold a license issued under this section:(i) Any firm with an office in this state performing…

(1) Each office established or maintained in this state for the purpose of offering to issue or issuing reports in this state shall register with the board under this chapter every three years.(2) The practice of public accounting in each office of a CPA firm established or maint…

(1) Three-year licenses shall be issued by the board:(a) To persons meeting the requirements of RCW 18.04.105(1), 18.04.180, or 18.04.183.(b) To firms under RCW 18.04.195, meeting the requirements of RCW 18.04.205.(2) The board shall, by rule, provide for a system of license rene…

The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license; impose a fine in an amount not to exceed thirty thousand dollars plus the board's investigative and legal costs in bringing charges against a certified public accountant, a lice…

The board may revoke, suspend, or refuse to renew the license issued to a firm if at any time the firm does not meet the requirements of this chapter for licensing, or for any of the causes enumerated in RCW 18.04.295, or for any of the following additional causes:(1) The revocat…

In the case of the refusal, revocation, or suspension of a license by the board under the provisions of this chapter, such proceedings and any appeal therefrom shall be taken in accordance with the administrative procedure act, chapter 34.05 RCW.[ 2022 c 85 s 12; 1986 c 295 s 13;…

(1) Upon application in writing and after hearing pursuant to notice, the board may:(a) Modify the suspension of, or reissue a license to, an individual whose license has been revoked or suspended; or(b) Modify the suspension of, or reissue a license to a firm whose license has b…

(1)(a) No individual may assume or use the designation "certified public accountant-inactive" or "CPA-inactive" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accountant-inactive o…

(1) An individual whose principal place of business is not in this state shall be presumed to have qualifications having substantial equivalency to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a license under RC…

If, in the judgment of the board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of this chapter, the board may make application to the appropriate court for an order enjoining such acts or practices and up…

(1) Any person who violates any provision of this chapter shall be guilty of a crime, as follows:(a) Any person who violates any provision of this chapter is guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than thirty thousand dollars,…

(1) The display or presentation by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof shall be prima facie evidence i…

(1) In the absence of an express agreement between the licensee or licensed firm and the client to the contrary, all statements, records, schedules, working papers, and memoranda made by a licensee or licensed firm incident to or in the course of professional service to clients, …

(1) A licensee or licensed firm, or any of their employees shall not disclose any confidential information obtained in the course of a professional transaction except with the consent of the client or former client or as disclosure may be required by law, legal process, the stand…

The board shall immediately suspend the license of a person who has been certified pursuant to RCW 74.20A.320 by the department of social and health services as a person who is not in compliance with a support order or a visitation order. If the person has continued to meet all o…

This chapter may be cited as the public accountancy act.[ 1986 c 295 s 22; 1983 c 234 s 1.]

The following terms in this chapter shall have the meanings set forth in this section unless the context clearly indicates otherwise:(1) "Acupuncture and Eastern medicine" means a health care service utilizing acupuncture or Eastern medicine diagnosis and treatment to promote hea…

(1) No one may hold themselves out to the public as an acupuncturist, licensed acupuncturist, acupuncture and Eastern medicine practitioner, or any derivative thereof which is intended to or is likely to lead the public to believe such a person is an acupuncturist, licensed acupu…

Nothing in this chapter shall be construed to prohibit or restrict:(1) The practice by an individual credentialed under the laws of this state and performing services within such individual's authorized scope of practice;(2) The practice by an individual employed by the governmen…

Any person seeking to be licensed shall present to the secretary:(1) A written application on a form or forms provided by the secretary setting forth under affidavit such information as the secretary may require; and(2) Proof that the candidate has:(a) Successfully completed a co…

The department shall consider for approval any school or program that meets the requirements outlined in this chapter and provides the training required under RCW 18.06.050. Clinical and didactic training may be approved as separate programs or as a joint program. The process for…

(1) The secretary is hereby authorized and empowered to execute the provisions of this chapter and shall offer examinations in order to become a licensed acupuncturist or acupuncture and Eastern medicine practitioner at least twice a year at such times and places as the secretary…

Before licensure, each applicant shall demonstrate sufficient fluency in reading, speaking, and understanding the English language to enable the applicant to communicate with other health care providers and patients concerning health care problems and treatment.[ 1995 c 323 s 8; …

Each applicant shall, as part of his or her application, furnish written consent to an investigation of his or her personal background, professional training, and experience by the department or any person acting on its behalf.[ 1985 c 326 s 10.]

The Uniform Disciplinary Act, chapter 18.130 RCW, governs uncertified practice, the issuance and denial of licenses, and the disciplining of license holders under this chapter. The secretary shall be the disciplining authority under this chapter.[ 1995 c 323 s 9; 1991 c 3 s 11; 1…

(1) Every person licensed under this chapter shall comply with the administrative procedures and administrative requirements for registration and renewal set by the secretary under RCW 43.70.250 and 43.70.280.(2) All fees collected under this section and *RCW 18.06.070 shall be c…

(1) The secretary shall develop a form to be used by a person licensed under this chapter to inform the patient of the scope of practice and qualifications of an acupuncturist or acupuncture and Eastern medicine practitioner. All license holders shall bring the form to the attent…

(1) When a person licensed under this chapter sees patients with potentially serious disorders such as cardiac conditions, acute abdominal symptoms, and such other conditions, the practitioner shall immediately request a consultation or recent written diagnosis from a primary hea…

The secretary shall adopt rules in the manner provided by chapter 34.05 RCW as are necessary to carry out the purposes of this chapter.[ 1991 c 3 s 15; 1985 c 326 s 16.]

The secretary may license a person without examination if such person is credentialed as an acupuncturist or acupuncture and Eastern medicine practitioner, or equivalent, in another jurisdiction if, in the secretary's judgment, the requirements of that jurisdiction are equivalent…

Nothing in this chapter may be construed to require that individual or group policies or contracts of an insurance carrier, health care service contractor, or health maintenance organization provide benefits or coverage for services and supplies provided by a person licensed unde…

This chapter shall not be construed as permitting the administration or prescription of drugs or in any way infringing upon the practice of medicine and surgery as defined in chapter 18.71 or 18.57 RCW, except as authorized in this chapter.[ 1985 c 326 s 21.]

The Washington state acupuncture and Eastern medicine advisory committee is established.(1) The committee consists of five members, each of whom must be a resident of the state of Washington. Four committee members must be acupuncturists or acupuncture and Eastern medicine practi…

(1) Prior to providing point injection therapy services, an acupuncturist or acupuncture and Eastern medicine practitioner must obtain the education and training necessary to provide the service.(2) Any acupuncturist or acupuncture and Eastern medicine practitioner performing poi…

The department shall adopt a rule requiring completion of continuing education for acupuncturists as a condition of license renewal.[ 2019 c 308 s 13.]Notes:Findings—2019 c 308: See note following RCW 18.06.010.

The legislature finds that in order to safeguard life, health, and property and to promote the public welfare, it is necessary to regulate the practice of architecture.[ 1985 c 37 s 1.]

There is established in the state treasury the architects' license account, into which all fees paid pursuant to this chapter shall be paid, except as provided in RCW 18.08.510.[ 2018 c 207 s 9; 1991 sp.s. c 13 s 2; 1985 c 57 s 4; 1959 c 323 s 15.]Notes:Effective date—2018 c 207 …

(1) It is unlawful for any person to practice or offer to practice architecture in this state, or to use in connection with his or her name or otherwise assume, use, or advertise any title or description including the word "architect," "architecture," "architectural," or language…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Accredited architectural degree" means a professional degree from an institution of higher education accredited by the national architectural accreditation board or an…