The Legislature website will be offline intermittently between 7 AM - 7 PM on Saturday, September 26 for scheduled maintenance. We apologize for the inconvenience. 

Chapter 18.04 RCW

ACCOUNTANCY

Complete chapter HTMLPDF

RCW dispositions

Sections

HTMLPDF 18.04.015Purpose.
HTMLPDF 18.04.025Definitions.
HTMLPDF 18.04.035Board of accountancy—Members—Terms—Vacancies—Removal.
HTMLPDF 18.04.045Board—Officers and staff—Powers and duties.
HTMLPDF 18.04.055Board—Rules.
HTMLPDF 18.04.065Board—Fees—Disposition.
HTMLPDF 18.04.080Compensation and travel expenses of members.
HTMLPDF 18.04.105Issuance of license—Requirements—Examination—Fees—Certified public accountants' account—Valid certificates previously issued under chapter—Continuing professional education—Inactive license designation—Applications to activate.
HTMLPDF 18.04.180Reciprocity.
HTMLPDF 18.04.183Accountants from foreign countries.
HTMLPDF 18.04.185Application for license—Secretary of state agent for service of process.
HTMLPDF 18.04.195License required—Requirements—Application—Fees.
HTMLPDF 18.04.205Registration of offices—Requirements—Rules—Fees.
HTMLPDF 18.04.215Licenses—Issuance—Renewal and reinstatement—Continuing professional education—Fees—Notification of sanction/suspension/revocation of license.
HTMLPDF 18.04.295Actions against CPA license.
HTMLPDF 18.04.305Actions against firm license.
HTMLPDF 18.04.320Actions against license—Procedures.
HTMLPDF 18.04.335Reissuance or modification of suspension of license.
HTMLPDF 18.04.345Use of certified public accountant titles and designations—Restrictions—License requirements.
HTMLPDF 18.04.350Permitted practices—Practice privileges.
HTMLPDF 18.04.360Practices may be enjoined.
HTMLPDF 18.04.370Penalty.
HTMLPDF 18.04.380Advertising falsely—Effect.
HTMLPDF 18.04.390Papers, records, schedules, etc., property of the licensee or licensed firm—Prohibited practices—Rights of client.
HTMLPDF 18.04.405Confidential information—Disclosure, when—Subpoenas.
HTMLPDF 18.04.430License suspension—Noncompliance with support order—Reissuance.
HTMLPDF 18.04.920Short title.

Notes:

Falsifying accounts: Chapter 9A.60 RCW.