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

A firm license is not required for a firm that does not have an office in this state, but offers or renders attest services in this state.  The firm is considered to have firm mobility if the firm meets the requirements listed in RCW 18.04.195 (1) (a) or (b).

A firm license is not required to perform other professional services in this state, including compilation services and other nonattest professional services while using the title “CPA” or “CPA firm,” if the firm complies with the following:

  1. The firm performs such services through individuals with practice privileges; and
  2. The firm is licensed to perform such services in the state in which the individuals with practice privileges have their principal place of business.

As a condition of this privilege, the firm consents to the discipline authority of this state’s board, must comply with the Public Accountancy and Board Rules of this state, ceases to offer or render services if the firm’s license in the home state becomes invalid, or ceases to offer or render specific professional services if it is restricted in the state of the principle place of business.

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.

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


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