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.
  • 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:

  • Must have a valid license in the state from which the individuals doing the work for the Washington client have their principal place of business.
  • Requires 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.
  • Meets the board’s quality assurance review program requirements.
  • Consents to comply with the Public Accountancy Act and the Board's rules.
  • Cease offering or rendering services if the firm’s license in the home state becomes invalid.
  • Cease offering or rendering specific professional services if it is restricted in the state of the principle place of business.

 

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.