Firm Licensing Requirements

A firm located in Washington, providing attest or compilation services or who uses the title “CPA” or “CPA firm” must obtain a firm license in Washington.

Firm Located in Washington

The following firms must hold a CPA Firm License in Washington:

  • Any firm with an office in this state performing attest services or compilations; or
  • Any firm with an office in this state that uses the title “CPA” or “CPA firm”

Firm Located Outside of Washington

The following firms must also hold a CPA Firm License in Washington:

  • Firms who render the following services for a client with a home office in this state only through a firm that has obtained a license from this state (RCW 18.04.195, 18.04.205 and WAC 4-30-112):

         (a) Any audit or other engagement to be performed in accordance with the statements on auditing standards;

         (b) Any examination of prospective financial information to be performed in accordance with the statements on standards for attestation engagements; and

         (c) Any engagement to be performed in accordance with the public company accounting oversight board auditing standards.

Please Note: All individuals holding out as CPAs and 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.  An out of state individual, whose principal place of business is not in Washington, and whose firm does not require a firm license in this state may exercise practice privileges for other professional services without obtaining a Washington State Individual license.  Please review the requirements for mobility.

You may find this link helpful: http://www.cpamobility.org/


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