CPA Firm Licensing Requirements
CPA Firm Organization
A CPA firm may be organized as:
- A proprietorship;
- A partnership;
- A corporation (C);
- A professional corporation (PC) or professional service corporation (PS);
- A limited liability company (LLC);
- A limited liability partnership (LLP); or
- Any other form of legal entity authorized by status for the use by a CPA firm
All owners of a licensed CPA firm are required to:
- Fully comply with the provisions of chapter 18.04 RCW; and
- Be subject to discipline by the board for violations of chapter 18.04 RCW or 4-30 WAC
A simple majority of the ownership of the licensed firm in terms of financial interests and voting rights of all partners, owners, or shareholders must be:
- Licensees in this state or holders of a valid license to practice public accountancy issued by another state;
- Entitled to practice public accounting in Washington state; and
- Principally employed by the corporation or actively engaged in its business.
Resident non-licensee must:
- Register with the Board as a non-licensee firm owner; and
- Comply with all the act and board rules.
Firm’s Main Office and a Branch Office
Each office established or maintained in this state must be under direct supervision of a resident licensee.
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