WAC 4-25-782   How do I apply for an initial Washington state license through foreign reciprocity?  Pursuant to RCW 18.04.183 the board may issue a license through foreign reciprocity provided you meet the requirements for application through foreign reciprocity established by the act, WAC 4-25-781 and 4-25-830(7).

     To apply for an initial Washington state CPA license, you must use the foreign reciprocity application form(s) provided by the board.

     You need to fully complete the form(s), and submit the form(s), all applicable fees, required information, required documentation, or other documentation deemed necessary by the board to the board's office.

     An application is not complete and cannot be processed until all fees, required information, required documentation, or other documentation deemed necessary by the board are received by the board. When the processing of your application is complete, your license will be mailed to the last address you provided to the board.

     Your Washington state CPA license will expire on June 30 of the third calendar year following initial licensure.

     You may not use the title CPA until you have received notice from the board that your Washington state license has been approved. With the exception of out-of-state sole practitioning CPAs holding valid practice privileges in Washington state under WAC 4-25-756, attest services may only be offered or performed in a CPA firm licensed by the board and meeting the requirements of WAC 4-25-750.



[Statutory Authority: RCW 18.04.183. 05-01-135, § 4-25-782, filed 12/16/04, effective 1/31/05; 01-22-036, § 4-25-782, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.183. 00-11-076, § 4-25-782, filed 5/15/00, effective 6/30/00.]