Practice Privileges

The Washington State Legislature passed legislation during 2008 that allows individuals holding a valid CPA license in another jurisdiction to provide professional services, whether in person or by mail, telephone, or electronic means, without notice, fee, or other submission.  The Board is currently reviewing its rules to implement this legislation.  Updates are forthcoming . . .

No notice/no fee required provided:
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 state. 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. See WAC 4-25-410(30).
• 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;* and
  • Passed the uniform CPA exam; and
  • 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; or 
• Holds a valid license 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 state
• 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.

Firm License Requirements
A CPA firm license is required if the out-of-state CPA has a client with a home office in Washington state and provides that client with any of the following services:

• Audits
• Examinations of prospective financial information
• PCAOB engagements

See WAC 4-25-750.

Have Questions?  If you have questions, please contact Customer Service at (360) 753-2586 or customerservice@cpaboard.wa.gov.