WAC 4-25-791   I am a CPA-Inactive certificateholder -- Prior to July 1, 2001, I held a license -- How do I apply to return to my previous status as a licensee?  CPA-Inactive certificateholders who held a license at any time prior to July 1, 2001, may apply to return to their previous status as a licensee. If you are a CPA-Inactive certificateholder, you may not use the title "CPA" or "Certified Public Accountant" until you return to your previous status as a licensee.

     If you hold a valid CPA-Inactive certificate, to apply to return to your previously held status as a licensee, you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830(5). An application is not complete and cannot be processed until all required information, required documentation, and other documentation deemed necessary by the board are received by the board.

     To apply to return to your previous status as a licensee you must submit to the board:

     (1) A complete application form including your certification, under the penalty of perjury, that you have:

     (a) Not held out in public practice during the time in which you were a CPA-Inactive certificateholder; and

     (b) Met the CPE requirements of WAC 4-25-830(5);

     (2) Other required documentation, required information, and other documentation deemed necessary by the board.

     Upon approval of your application, your license will be mailed to the last address you provided to the board.

     You may not use the title CPA until you receive notice from the board that your CPA 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, a licensee may only offer to provide attest services in a licensed CPA firm meeting the requirements of WAC 4-25-750.



[Statutory Authority: RCW 18.04.215 (2), (4). 05-01-137, § 4-25-791, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-791, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11) and 18.04.215 (2), (4). 99-18-121, § 4-25-791, filed 9/1/99, effective 1/1/00.]