Mobility

No notice/no fee required with the Washington State Board of Accountancy if...

Individual/Practice Privileges:

A CPA from another State or US jurisdiction may exercise all the privileges of a Washington CPA provided the CPA:

• Has a principal place of business that is not in Washington. Principal place of business means a single fixed location designated by the individual from which the individual or licensed firm directs, controls, or coordinates the majority of his or her business activities.
• Holds a valid license to practice pubic accounting in another jurisdiction that required the following to become licensed:
• 150 hours of college or university education including a baccalaureate or higher degree.*
• Passed the uniform CPA exam.
• One year of experience including service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which was verified by a licensee.
• Holds a valid license to practice public accounting as a CPA from any state and whose qualifications are substantially equivalent.
• Consents to the jurisdiction and discipline of the Washington State Board of Accountancy.
• Consents to comply with the Public Accountancy Act and the Board's rules.
• Renders attest services for a client with a home office in Washington only through a firm that has obtained a license in Washington.
• Does not render any professional service in Washington unless the CPA is licensed to render the service in the State where the CPA is licensed.

*An individual who passed the uniform CPA exam and holds a valid license from another state prior to January 1, 2012, may be exempt from the education requirements.

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Firm:

A CPA Firm from another State or U.S. jurisdiction may exercise all the privileges of a Washington CPA Firm, without a Washington State CPA Firm license, provided the CPA Firm:

• Does not have an office located in Washington and
• Does not perform the following services, for a client with a home office in Washington State:
• Any audit or other engagement to be performed in accordance with the statements on auditing standards;
• Any examination of prospective financial information to be performed in accordance with the statements on standards for attestation engagements; and
• Any engagement to be performed in accordance with the public company accounting oversight board auditing standards.
• All individuals assigned the work must hold an active CPA license issued by another state or U.S. jurisdiction to perform the type of work requested by the Washington client.
• The firm must have a valid CPA Firm license in the state from which the individuals doing the work for the Washington client have their principal place of business.

Although a firm may not need a Washington State CPA Firm license, all firms doing business in this state may need to register with other Washington State agencies. For more information go to Doing Business in Washington State.