Practice Privileges. Effective June 12, 2008, a CPA whose principal place of business is outside Washington shall have all the privileges of Washington CPAs without the need to obtain a license if the individual: - Holds a valid CPA license from a substantially equivalent jurisdiction OR
- Has individual qualifications which are substantially equivalent to the following requirements:
- Holds a valid CPA license from any U.S. jurisdiction;
- Has at least 150 semester hours of college or university education, including a baccalaureate or higher degree conferred by a college or university;
- Achieves a passing grade on the Uniform CPA Exam; and
- Possesses at least one (1) year of experience including service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which was verified by a licensee.
Please Note: Any individual who passed the Uniform CPA Exam and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the 150 semester hour education requirement.
The Washington Board also provides information on practice privileges on its website.
A CPA who holds a license in a jurisdiction that is not listed as substantially equivalent may obtain an individual substantial equivalency evaluation from NASBA's CredentialNet service.
Practice privileges extend to professional services offered or rendered in the state of Washington, whether in person or by mail, telephone, or electronic means, and no notice, fee, or other submission shall be provided by any such individual.
Consent to Jurisdiction Any out of state CPA exercising these practice privileges and the firm that employs the CPA simultaneously consent, as a condition of exercising this privilege: - To the personal and subject matter jurisdiction and disciplinary authority of the Washington Board;
- To comply with the law and Board rules;
- That in the event the license from the state of the individual's principal place of business is no longer valid, the individual will cease offering or rendering professional services in Washington individually and on behalf of the firm;
- To the appointment of the state board which issued the certificate or license as their agent upon whom process may be served in any action or proceeding by the Washington Board against the certificate holder of licensee; and
- That the CPA will not render any services in Washington unless the CPA is licensed to render the service in the state where the CPA is licensed.
Firm Registration May Apply The following must hold a firm license issued by the Washington Board: - Any firm with an office in Washington performing attest services or compilations; or
- Any firm with an office in Washington that uses the title "CPA" or "CPA firm".
When Firm Registration is Not Required: - A Washington firm license is NOT required for a firm that does not have an office in Washington but offers or renders attest services described in RCW 18.04.025(1), and meets the requirements listed in RCW 18.04.195 (1)(a)(ii)(A) through (D).
- A firm license is NOT required to perform other professional services in this state, including compilation, review and other services for which reporting requirements are provided in professional standards, if the firm complies with the following:
- The firm performs such services through individuals with practice privileges under RCW 18.04.350(2) and Wash. Admin. Code § 4-30-090 or reciprocal license under RCW 18.04.180 and RCW 18.04.183 and board rules;
- The firm is licensed to perform such services in the state in which the individuals with practice privileges have their principal place of business; and
- The firm meets the board's quality assurance program requirements, when applicable.
As a condition of practice privilege in Washington, any nonresident firm meeting the requirement of subsection (2) or (3) of section Wash. Admin. Code § 4-30-112 is deemed to have consented to: - The personal and subject matter jurisdiction and disciplinary authority of this state's board;
- Comply with the Public Accountancy Act of Washington, RCW chapter 18.04, and this board's rules contained in Title 4 of Wash. Admin. Code;
- Cease offering or rendering professional services in this state through a specific individual or individuals if the license(s) of the individual(s) through whom the services are offered or rendered becomes invalid;
- Cease offering or rendering specific professional services in this state through an individual or individuals if the license(s) from the state(s) of the principal place of business of such individual(s) is restricted from offering or performing such specific professional services;
- The appointment of the state board which issued the firm license as their agent upon whom process may be served in any action or proceeding by this state's board against firm licensee;
- Not render those services described in subsection (1) of section Wash. Admin. Code § 4-30-112 for a client with a home office in Washington unless the firm that has obtained a license from Washington ( RCW 18.04.195 and RCW 18.04.295 ) and section Wash. Admin. Code § 4-30-112; and
- Not render any professional services in this state through out-of-state individual(s) who are not licensed to render such services by the state(s) in which the principal place of business of such individual(s) is (are) located.
NOTE: Although a firm may not need a Washington State CPA Firm license, all firms doing business in Washington may need to register with other Washington state agencies. For more information go to Doing Business in Washington State.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam, and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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