Practice Privilege

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

Individual:

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 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.

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 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.
  • 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.

*If a client whose organizational home office (headquarters) is not in this state directs you to do an examination or audit in this state, that becomes the client’s home office for this engagement.

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

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.