Non-Licensee Firm Owner
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Does Washington allow CPA firms to have non-licensee CPA firm owners?
Yes. However, if you are a resident of Washington and want to be a non-licensee CPA firm owner, you must register as a resident non-licensee CPA firm owner.
What are the requirements to be a non-licensee CPA firm owner?
- Be an individual.
- Meet the good character requirements. RCW 18.04.105(1)(a)
- Comply with the act and Board rules.
- Be an active individual participant in the licensed firm or affiliated entities. WAC 4-25-410
How do I register to be a non-licensee CPA firm owner?
- You must complete the AICPA's Professional Ethics exam (PDF 39kb) and pass with a grade of 90% or better.
- Submit a complete registration application with fee.
When does the initial registration for a non-licensee CPA firm owner expire?
It will expire on June 30 of the third calendar year following initial registration.
Are there CPE requirements for a non-licensee CPA firm owner registration
Yes. You must complete four CPE hours in Board approved Washington ethics. You may want to review the renewal section for requirements.
When does the renewal of a non-licensee CPA firm owner registration expire?
It will expire on June 30 of the third calendar year following renewal.
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