The Washington State Legislature passed legislation during 2008 that revised state law regarding firm licensing.  The Board is currently reviewing its rules to implement this legislation.  Updates are forthcoming . . .

Firms with an office in Washington state
A firm must license with the Board of Accountancy if the firm:

• Practices public accounting
• Performs attest or compilation services
• Uses the title "CPA" or "CPA firm"

Firms with no office in Washington state

Firm license required when . . .
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

Firm license not required when . . .
A CPA firm license is not required only if the firm:

• Performs other professional services while using the title "CPA" or "CPA firm" through an individual with practice privileges
• May lawfully practice in the state where the individual with practice privileges conducts business

Quality Assurance Review
All licensed CPA firms must participate in the Quality Assurance Review (QAR) Program. For more information see QAR and/or WAC 4-25-820.  

To license a CPA firm: A licensee may contact the Board to obtain a CPA Firm License Application form.  After acceptance of the initial application, CPA firms must renew every three years. Renewal forms and fees are due by April 30.

To learn more about CPA firm licensing, see:

• Firm Licensing Commonly Asked Questions and Answers
• RCW 18.04.195
• RCW 18.04.205
• WAC 4-25-661, 750 and 752.

Have questions?  Contact Customer Service at (360) 753-2586.

Non-licensee minority ownership of CPA firms:  The Public Accountancy Act requires that a simple majority of the owners of a licensed CPA firm hold a valid license to practice as a CPA.  Nonlicensee owners of a licensed firm must:

• Register with the Board
• Comply with the Public Accountancy Act and all Board rules

Registered nonlicensee CPA firm owners are subject to discipline for violation of the Public Accountancy Act or Board rules.  

Checklist