WAC 4-25-783   How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?  In January of the year of expiration, a renewal form will be mailed to the last address you provided to the board.

     To renew your individual license or CPA-Inactive certificate originally granted through foreign reciprocity, you must submit to the board by April 30th of the year of expiration:

     (1) A completed renewal application form including:

     (a) Your certification that you have complied with the CPE requirements of WAC 4-25-830(1) and the supporting documentation requirements of WAC 4-25-833; and

     (b) Documentation from the foreign issuing body certifying:

     (i) Your foreign credential is in good standing and valid for the practice of public accountancy in the foreign jurisdiction; and

     (ii) You are not currently under disciplinary investigation or action; or

     (iii) If you are currently under disciplinary investigation or action, a statement as to the nature of the allegations; and

     (c) If you no longer hold the foreign credential used to qualify for a Washington state CPA license and/or certificate, you must submit documentation from the foreign issuing body certifying that you were not the subject of any investigations or disciplinary proceedings at the time the foreign credential lapsed.

     (2) All applicable fees; and

     (3) All required documentation.

     A renewal application is not complete and cannot be processed until all fees, required information, required documentation, or other documentation deemed necessary by the board is received by the board. Upon completion of processing, your individual license or confirmation of your CPA-Inactive certificate renewal will be mailed to the last address you provided to the board.

     An individual license or CPA-Inactive certificate renewal expires on June 30 of the third calendar year following the renewal.

     Failure to file a complete application for an individual license or CPA-Inactive certificate renewal by April 30 of the year of expiration will result in late fees. The board may waive, reduce, or extend the due date of renewal and/or late fees based on individual hardship.

     If you fail to file a complete application for individual license or CPA-Inactive certificate renewal by June 30 of the year of expiration, your individual license or CPA-Inactive certificate will lapse.

     If you are a CPA-Inactive certificateholder and are renewing your CPA-Inactive certificate, as a CPA-Inactive you are prohibited from using the title CPA or certified public accountant. You are prohibited from practicing public accountancy. You must use the title CPA-Inactive and print or display the word "Inactive" immediately following the title CPA or certified public accountant whenever the initials CPA or certified public accountant is printed on a business card, letterhead, or other document including documents published or transmitted through electronic media, in exactly the same font and font size as the title CPA or certified public accountant.

     If your individual license or CPA-Inactive certificate has lapsed, you may not use the title CPA or CPA-Inactive.



[Statutory Authority: RCW 18.04.183 and 18.04.215(2). 05-01-137, § 4-25-783, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-783, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055 and 18.04.183. 00-11-076, § 4-25-783, filed 5/15/00, effective 6/30/00.]