WAC 4-25-745   How do I apply for an initial individual CPA license?  (1) To qualify to apply for an initial license you must meet the:

     (a) Good character requirements of RCW 18.04.105 (1)(a);

     (b) Education requirements of WAC 4-25-710;

     (c) Examination requirements of WAC 4-25-720;

     (d) Experience requirements of WAC 4-25-730; and

     (e) If more than four years have lapsed since you passed the examination, you must meet the CPE requirements of WAC 4-25-830 (1)(a) within the thirty-six month period immediately preceding submission of your license application and must include four CPE hours in ethics meeting the requirements of WAC 4-25-830(3) which must be completed within the six month period immediately preceding submission of your license application.

     (2) To apply for an initial license you must fully provide the information above.

     Board form(s) are available on the board's web site or upon request for your use.

     (3) Processing of your application cannot begin until all the required information, applicable fees, and required documentation or other documentation or information the board may deem necessary is received by the board. When the processing of your application is complete, your license will be mailed to your address of record with the board.

     (4) Your initial license will expire on June 30 of the third calendar year following initial licensure.

     (5) You may not use the title CPA until the date the approval of your license is posted in the board's licensee data base and, therefore, made publicly available for confirmation.



[Statutory Authority: RCW 18.04.055, 18.04.105(1),18.04.215 (1). 08-18-016, § 4-25-745, filed 8/25/08, effective 9/25/08; 05-01-137, § 4-25-745, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-745, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.105 and 18.04.215. 99-18-115, § 4-25-745, filed 9/1/99, effective 1/1/00.]