"Mobility" or "Practice Privilege" generally permits a licensed CPA in good standing to practice in another state outside of his or her principal place of business without obtaining another license in that state, so long as the licensee meets certain state specific conditions.
Washington has mobility through its "Practice Privilege" statutes as follows:
Individual Practice Privileges (see RCW 18.04.350; WAC 4-30-090) - The term "Practice privileges" means temporary rights granted to an out-of-state licensee to practice in Washington who:
- Holds a current license or certificate in good standing from any other state or jurisdiction of the United States; and
- At the time of initial licensure, provided evidence of having obtained at least a minimum of a baccalaureate degree, passed the Uniform CPA Exam, and had at least one (1) year of experience.
- An out-of-state licensee who qualifies for practice privileges may offer or render professional services, whether in person or by mail, telephone, or electronic means.
- The out-of-state licensee may only perform attest services through a firm licensed in Washington, or a firm licensed in another jurisdiction who is exempted from licensure as described below. (See RCW 18.04.195)
- The Washington State Board of Accountancy requires no notice, fee, or other submission be provided by any such individual exercising practice privileges in the state of Washington.
Out-of-state Firm License Exceptions A firm license is not required for a firm that does not have an office in Washington if it meets the following requirements: - Attest Services: to offer attest services the out-of-state firm must:
- Meet legal requirement to perform attest services in the state where they are licensed and have their principal place of business.
- Consist of an individual licensee(s) who meets the qualifications for "practice privileges" as described above. (See RCW 18.04.350);
- Meets the Washington State Board of Accountancy's quality assurance review program requirements. (See RCW 18.04.055(9) and Wash. Admin. Code § 4-30-130);
- Attest services must be performed such services by an individual with practice privileges as described above. (See RCW 18.04.350).
- Non-Attest Services: (See RCW 18.04.195(1)(b))
- A firm license is not required to perform other professional services in Washington, including compilation, review and other services for which reporting requirements are provided in professional standards, if the firm complies with the following:
- The firm performs such services through individuals with practice privileges under RCW 18.04.350(1) and WAC § 4-30-090 or reciprocal license under RCW 18.04.180 and RCW 18.04.183 and Washington Board of Accountancy rules;
- 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
- The firm meets the Washington Board of Accountancy's quality assurance program requirements, when applicable.
Consent to Jurisdiction (See RCW 18.04.350)
An individual who qualifies for practice privileges, as a condition of exercising such privilege, consents: - To the personal and subject matter jurisdiction and disciplinary authority of the Washington Board of Accountancy;
- To comply with Washington Board of Accountancy statutes and the Washington Board of Accountancy's rules;
- That in the event a license or certificate from any other state or jurisdiction of the United States is no longer valid, the individual will cease offering or rendering professional services in this state individually or on behalf of a firm; and
- To the appointment of the state board which issued the certificate or license as their agent upon whom process may be served in any action or proceeding by the Washington State Board of Accountancy against the certificate holder or licensee.
Peer Review and/or Quality Assurance Review Requirement Meets the Washington Board of Accountancy's quality assurance review program requirements in statute and the Washington Board of Accountancy rule. (See RCW 18.04.055(9); WAC 4-30-130) Click Firm Registration above for additional information.
Additional Requirements Although a firm may not need a Washington State CPA Firm license, all firms doing business in Washington may need to register with other Washington state agencies. For more information go to Doing Business in Washington State.
Restrictions N/A
Definitions (See RCW 18.04.025; WAC 4-30-010) - "Attest" in Washington means providing the following services: (RCW 18.04.025(1))
- Any audit or other engagement to be performed in accordance with the statements on auditing standards;
- Any review of a financial statement to be provided in accordance with the statements on standards for accounting and review services;
- Any engagement to be performed in accordance with the statements on standards for attestation engagements; and
- Any engagement to be performed in accordance with the public company accounting oversight board auditing standards.
- "Compilation" in Washington means providing a service to be performed in accordance with statements on standards for accounting and review services that is presenting in the form of financial statements, information that is the representation of management (owners) without undertaking to express any assurance on the statements. (see RCW 18.04.025(5))
- "Principal place of business" in Washington means the office location designated by the licensee for purposes of substantial equivalency and reciprocity. (see RCW 18.04.025(19))
- "Quality assurance review (QAR)" is the process, established by and conducted at the direction of the board, to study, appraise, or review one (1) or more aspects of the audit, compilation, review, and other professional service for which a report expressing assurance is prescribed by professional standards of a licensee or licensed firm in the practice of public accounting, by a person or persons who hold licensed and who are not affiliated with the person or firm being reviewed. (See RCW 18.04.025(20);WAC 4-30-130)
Statute and/or Regulation Reference Administrative Code WAC 4-30-090, WAC 4-30-112; WAC 4-30-130
Revised Code of Washington - RCW 18.04.195; RCW 18.04.350
Disclaimer: The information contained in NASBA’s Accountancy Licensing Library and CPAmobility.org is for informational purposes only and should not be construed as legal advice or legal opinion. The information is based on current state board of accountancy law and rules which are publicly available. Because board law and rules are continuously changing, there may be a slight delay in law or rule effective dates and the information reflected in these websites. NASBA cannot guarantee a mobility outcome based solely on the information contained in these websites, as additional state factors not listed here may be applicable. It is the responsibility of each CPA licensee or permit holder to be knowledgeable of each state board's current laws and rules in the state(s) in which the licensee intends to practice via mobility.
Click Reciprocal Licensure and/or Firm Registration in the menu bar at the top of this page for additional information or if these practice privilege requirements do not apply to you or your firm. |
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