WAC 4-25-747: Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?

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WACs > Title 4 > Chapter 4-25 > Section 4-25-747

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4-25-746 << 4-25-747 >> 4-25-750

WAC 4-25-747	Agency filings affecting this section
Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?

  No. Out-of-state individuals holding valid licenses to practice public accounting issued by a substantially equivalent state, may hold out and practice within Washington state and/or provide public accounting services in person, by mail, telephone, or electronic means to clients residing in Washington state without notice or payment of a fee.

     As a condition of this privilege, the out-of-state individual is deemed to have consented to:

     (1) The personal and subject matter jurisdiction and disciplinary authority of this state's board;

     (2) Comply with the Public Accountancy Act of this state, chapter 18.04 RCW, and this board's rules, chapter 4-25 WAC;

     (3) 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 this state's board against the certificateholder or licensee;

     (4) Render the following services for a client with a home office in this state only through a firm that has obtained a license from this state (RCW 18.04.195, 18.04.205 and WAC 4-25-750):

     (a) Any audit or other engagement to be performed in accordance with the statements on auditing standards;

     (b) Any examination of prospective financial information to be performed in accordance with the statements on standards for attestation engagements; and

     (c) Any engagement to be performed in accordance with the public company accounting oversight board auditing standards.

     (5) Not render any professional services in this state unless the out-of-state individual is licensed to render such services in the state of licensure upon which the privilege is contingent;

     (6) Cease offering or performing professional services in this state, individually and/or on behalf of a firm, if the license from the state of the out-of-state individual's principal place of business is no longer valid; and

     (7) Cease offering or performing specific professional services in this state, individually and/or on behalf of a firm, if the license from the state of the out-of-state individual's principal place of business is restricted from offering or performing such specific professional services.

[Statutory Authority: RCW 18.04.350 (2), (3), (4), (5). 08-18-016, § 4-25-747, filed 8/25/08, effective 9/25/08.]