WAC 4-25-746
WAC 4-25-746 How do I apply
for a Washington state CPA license if I hold a valid CPA license in
another state?
Pursuant to RCW
18.04.180 and 18.04.215(6) the
board may issue a license through interstate reciprocity if you hold a CPA
license to practice public accounting issued by another state provided
your state of licensure makes similar provisions for granting reciprocity
to holders of a valid certificate or license in this state.
To qualify to apply for a Washington
state CPA license under the interstate reciprocity provisions you must:
(1) Meet the good character
requirements of RCW 18.04.105(1)(a);
(2) Meet the CPE requirements in WAC
4-25-830; and
(3) You must have:
(a) Passed the examination required
for issuance of your certificate or license in the other state with grades
that would have been passing grades at that time in this state and:
(i) Met all current requirements for
licensure at the time you apply; or
(ii) Met, at the time of the
issuance of your license in the other state, all the requirements
applicable at that time to obtain a license in this state; or
(iii) Had five years of experience
in the practice of public accountancy within the ten years immediately
preceding your filing an application for licensure in this state; or
(iv) Had three years of experience
in the practice of public accountancy within the five years immediately
preceding your filing an application for licensure in this state; or
(b) The board may accept NASBA's
designation of the applicant as substantially equivalent to national
standards as meeting the requirements of (a) of this subsection.
To apply for a Washington state CPA
license under the interstate reciprocity provisions you must use the
application form(s) provided by the board. You must fully complete the
form(s) and submit the form(s), all applicable fees, and all required
documentation to the board's office.
An application is not complete and
cannot be processed until all fees, required information, required
documentation, or other documentation or information the board may deem
necessary is received by the board. When the processing of your
application is complete, notification will be mailed to the last address
you provided to the board.
Your Washington state CPA license
will expire on June 30 of the third calendar year following initial
licensure.
Provided no sanctions or
investigations by other jurisdictions are in process and you have met the
requirements for applying for licensure through interstate reciprocity,
upon filing a completed application with the board, you may use the CPA
title in Washington state.
With the exception of out-of-state
sole practitioning CPAs holding valid practice privileges in Washington
state under WAC 4-25-756, attest services
may only be offered or provided in a CPA firm licensed by the board and
meeting the requirements of WAC 4-25-750.
If you are granted a license under
these reciprocity provisions, you must notify the board within thirty days
if your license or certificate issued by the other jurisdiction has lapsed
or otherwise become invalid.
[Statutory Authority: RCW 18.04.180
and 18.04.215(6). 05-01-137, § 4-25-746, filed 12/16/04, effective
1/31/05; 02-04-64, § 4-25-746, filed 1/31/02, effective 3/15/02.
Statutory Authority: RCW 18.04.055, 18.04.180 and 18.04.215(3). 99-18-116,
§ 4-25-746, filed 9/1/99, effective 1/1/2000.]
See also Board
Policy 2002-1 Substantial Equivalent Jurisdictions
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