WAC 4-25-790   How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?  To renew your individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner, you must use the form(s) provided by the board and satisfy CPE requirements in WAC 4-25-830(1). 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, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner, you must submit to the board by April 30th of the year of expiration:

     (1) A complete renewal 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) A listing of all states and foreign jurisdictions in which you hold or have applied for a license, certificate, or permit to practice;

     (2) All applicable fees; and

     (3) All required documentation, required information, and other documentation deemed necessary by the board.

     A licensee may not renew as a CPA-Inactive certificateholder.

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

     An individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner renewal expires on June 30 of the third calendar year following the renewal.

     Failure to file a complete renewal form for an individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner 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 including, but not limited to, financial hardship, critical illness, or active military deployment.

     If you fail to file a complete renewal form for an individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner by June 30 of the year of expiration your individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner will lapse.

     If your individual license has lapsed, you may not use the title CPA or exercise other privileges that are dependent upon the renewal of the license.

     If your CPA-Inactive certificate has lapsed, you may not use the title CPA-Inactive or exercise other privileges that are dependent upon the renewal of the certificate.



[Statutory Authority: RCW 18.04.215 (2), (4). 05-01-137, § 4-25-790, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-790, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.105 and 18.04.215. 99-18-120, § 4-25-790, filed 9/1/99, effective 1/1/00.]