WAC 4-25-746   How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?  Pursuant to RCW 18.04.180 and 18.04.215(6) the board may issue an individual license through interstate reciprocity if you hold a CPA license to practice public accounting issued by another state provided your state of licensure makes similar provisions for granting reciprocity to holders of a valid certificate or license in this state.

     (1) To qualify to apply for an individual Washington state license entitling you to use the title CPA and/or offer or render compilation, or other professional services for which a report expressing assurance is prescribed by professional standards in Washington state under the interstate reciprocity provisions you must:

     (a) Meet the good character requirements of RCW 18.04.105 (1)(a);

     (b) Meet the CPE requirements in WAC 4-25-830; and

     (c) You must have:

     (i) Passed the examination required for issuance of your certificate or license in the other state with grades that would have been passing grades at that time in this state and:

     (ii) Met all current requirements for licensure at the time you apply; or

     (iii) Met, at the time of the issuance of your license in the other state, all the requirements applicable at that time to obtain a license in this state; or

     (iv) Had five years of experience in the practice of public accounting within the ten years immediately preceding your filing an application for licensure in this state; or

     (v) Had three years of experience in the practice of public accounting within the five years immediately preceding your filing an application for licensure in this state; or

     (2) The board may accept NASBA's designation of the applicant as substantially equivalent to national standards as meeting the requirements of subsection (1)(c) of this section.

     (3) To apply for a license under the reciprocity provisions you must submit to the board's office information that you are qualified for reciprocity as outlined in subsections (1) and (2) of this section, including a certification that you:

     (a) Have not held out in public practice during any time prior to submitting your application unless expressly permitted by board rule then existing; and

     (b) Have met the CPE requirements in WAC 4-25-830.

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

     (4) An initial application is not complete and cannot be processed until all fees, required information, required documentation, or other documentation or information the board may deem necessary is received by the board.

     (5) At date of approval of your application, it will be posted in the board's licensee data base and, therefore, made publicly available for confirmation.

     (6) Your license will be mailed to the address of record with the board provided at the time of your application, or subsequently changed by formal notice to the board.

     (7) Provided no sanctions or investigations by other jurisdictions are in process and you have met the requirements for applying for licensure through interstate reciprocity, upon filing a completed application with the board, you may use the CPA title in Washington state.

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

     (9) You must notify the board within thirty days if your license or certificate issued by the other jurisdiction has lapsed or otherwise become invalid.



[Statutory Authority: RCW 18.04.180, 18.04.215(6). 08-18-016, § 4-25-746, filed 8/25/08, effective 9/25/08; 05-01-137, § 4-25-746, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-746, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.180 and 18.04.215(3). 99-18-116, § 4-25-746, filed 9/1/99, effective 1/1/00.]