(1) Each office established or maintained in this state for the purpose of offering to issue or issuing attest or compilation reports in this state or that uses the title "certified public accountant" or "CPA," shall register with the board under this chapter every three years.

     (2) Each office established or maintained in this state shall be under the direct supervision of a resident licensee holding a license under RCW 18.04.105 and 18.04.215.

     (3) The board shall by rule prescribe the procedure to be followed to register and maintain offices established in this state for the purpose of offering to issue or issuing attest or compilation reports or that use the title "certified public accountant" or "CPA."

     (4) Fees for the registration of offices shall be determined by the board. Fees shall be paid by the applicant at the time the registration form is filed with the board.

[2008 c 16 § 4; 2001 c 294 § 12; 1999 c 378 § 6; 1992 c 103 § 9; 1986 c 295 § 9; 1983 c 234 § 10.]

NOTES:

     Finding -- Intent -- 2008 c 16: See note following RCW 18.04.025.

     Effective date -- 2001 c 294: See note following RCW 18.04.015.