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WACs > Title 4 > Chapter 4-30 > Section 4-30-112
4-30-110
4-30-114
Agency filings affecting this section
WAC 4-30-112
Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
(1) A firm license must be obtained from the board if any of the following criteria apply:
(a) The firm has an office in this state and performs attest or compilation services for clients in this state;
(b) The firm has an office in this state and, by any means, represents the firm to the public that the firm is a firm of certified public accountants; or
(c) The firm is licensed in another state and performs the following services for clients with a home office in this state:
(i) Any audit or other engagement to be performed in accordance with the statements on auditing standards;
(ii) Any examination of prospective financial information to be performed in accordance with the statements on standards for attestation engagements; and
(iii) Any engagement to be performed in accordance with the public company accounting oversight board auditing standards.
(2) A firm license is not required to perform other professional services in this state, including compilation, review and other services for which reporting requirements are provided in professional standards, if the firm complies with the following:
(a) The firm performs such services through individuals with practice privileges under RCW 18.04.350(2) and WAC 4-30-090 or reciprocal license under RCW 18.04.180 and 18.04.183 and board rules;
(b) The firm is licensed to perform such services in the state in which the individuals with practice privileges have their principal place of business; and
(c) The firm meets the board's quality assurance program requirements, when applicable.
(3) As a condition of this privilege, the nonresident firm is deemed to have consented to:
(a) The personal and subject matter jurisdiction and disciplinary authority of this state's board;
(b) Comply with the Public Accountancy Act of this state, chapter 18.04 RCW, and this board's rules contained in Title 4 WAC;
(c) Cease offering or rendering professional services in this state through a specific individual or individuals if the license(s) of the individual(s) through whom the services are offered or rendered becomes invalid;
(d) Cease offering or rendering specific professional services in this state through an individual or individuals if the license(s) from the state(s) of the principal place of business of such individual(s) is restricted from offering or performing such specific professional services;
(e) The appointment of the state board which issued the firm license as their agent upon whom process may be served in any action or proceeding by this state's board against firm licensee;
(f) Not render those services described in subsection (1)(c) of this section for a client with a home office in this state unless the firm that has obtained a license from this state (RCW 18.04.195 and 18.04.295) and this section; and
(g) Not render any professional services in this state through out-of-state individual(s) who are not licensed to render such services by the state(s) in which the principal place of business of such individual(s) is (are) located.
[Statutory Authority: RCW 18.04.055(8), 18.04.195. WSR 11-07-070, § 4-30-112, filed 3/22/11, effective 4/22/11; WSR 10-24-009, amended and recodified as § 4-30-112, filed 11/18/10, effective 12/19/10; WSR 08-18-016, § 4-25-753, filed 8/25/08, effective 9/25/08.]
