Firm Frequently Asked Questions (FAQ's)

• When is a firm license required in Washington State?
• Can the firm name include the name of a non-licensee firm owner?
• My firm has two offices located in Washington State. One office is the headquarters office and one location is a branch office. The headquarters location performs audit and tax services and the satellite office only performs tax services. Are firm licenses required for each office?
• Must a firm’s branch office located in Washington State be directly supervised by a resident individual licensed in Washington State?
• Must a firm licensed by the Board be covered by malpractice liability insurance?