Revised Code of Washington - RCW Title 18 Businesses And Professions - Chapter 18.04 Accountancy

18.04.015 Purpose
(1) It is the policy of this state and the purpose of this chapter: (a) To promote the dependability of information which is used for ...

18.04.025 Definitions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Attest" means providing the following financial statement services: (a) ...

18.04.035 Board of accountancy -- Members -- Terms -- Vacancies -- Removal
(1) There is created a board of accountancy for the state of Washington to be known as the Washington state board of accountancy. Effective June ...

18.04.045 Board -- Officers and staff -- Powers and duties
(1) The board shall annually elect a chair, a vice-chair, and a secretary from its members. (2) A majority of the board constitutes a quorum ...

18.04.055 Board -- Rules
The board may adopt and amend rules under chapter 34.05 RCW for the orderly conduct of its affairs. The board shall prescribe rules consistent with ...

18.04.065 Board -- Fees -- Disposition
The board shall set its fees at a level adequate to pay the costs of administering this chapter. All fees for licenses, registrations of nonlicensee ...

18.04.080 Compensation and travel expenses of members
Each member of the board shall be compensated in accordance with RCW 43.03.240 and shall be reimbursed for travel expenses incurred in the discharge of ...

18.04.105 Issuance of license -- Requirements -- Examination -- Fees -- Certified public accountants' account -- Valid certificates previously issued under chapter -- Continuing professional education -- Inactive certificates
(1) A license to practice public accounting shall be granted by the board to any person: (a) Who is of good character. Good character, for ...

18.04.180 Reciprocity
(1) The board shall issue a license to a holder of a certificate/valid license issued by another state that entitles the holder to practice public ...

18.04.183 Accountants from foreign countries
The board shall grant a license as a certified public accountant to a holder of a permit, license, or certificate issued by a foreign country's ...

18.04.185 Application for license -- Secretary of state agent for service of process
Application for a license to practice public accounting in this state by a certified public accountant or CPA firm who holds a license or permit ...

18.04.195 License required -- Requirements -- Application -- Fees
(1) The board shall grant or renew licenses to practice as a CPA firm to applicants that demonstrate their qualifications therefore in accordance with this ...

18.04.205 Registration of offices -- Requirements -- Rules -- Fees
(1) Each office established or maintained in this state for the purpose of offering to issue or issuing attest or compilation reports in this state ...

18.04.215 Licenses -- Issuance -- Renewal and reinstatement -- Continuing professional education -- Fees -- Notification of sanction/suspension/revocation of license
(1) Three-year licenses shall be issued by the board: (a) To persons meeting the requirements of RCW 18.04.105(1),18.04.180 , or 18.04.183. (b) To certificate holders ...

18.04.295 Actions against CPA license
The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license or certificate; impose a fine in an ...

18.04.305 Actions against firm license
The board may revoke, suspend, or refuse to renew the license issued to a firm if at any time the firm does not meet the ...

18.04.320 Actions against license -- Procedures
In the case of the refusal, revocation, or suspension of a certificate or a license by the board under the provisions of this chapter, such ...

18.04.335 Reissuance or modification of suspension of license or certificate
(1) Upon application in writing and after hearing pursuant to notice, the board may: (a) Modify the suspension of, or reissue a certificate or a ...

18.04.345 Prohibited practices
(1) No individual may assume or use the designation "certified public accountant-inactive" or "CPA-inactive" or any other title, designation, words, letters, abbreviation, sign, card, or ...

18.04.350 Practices not prohibited
(1) Nothing in this chapter prohibits any individual not holding a license and not qualified for the practice privileges authorized by subsection (2) of this ...

18.04.360 Practices may be enjoined
If, in the judgment of the board any person has engaged, or is about to engage, in any acts or practices which constitute, or will ...

18.04.370 Penalty
(1) Any person who violates any provision of this chapter shall be guilty of a crime, as follows: (a) Any person who violates any provision ...

18.04.380 Advertising falsely -- Effect
(1) The display or presentation by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's ...

18.04.390 Papers, records, schedules, etc., property of the licensee or licensed firm -- Prohibited practices -- Rights of client
(1) In the absence of an express agreement between the licensee or licensed firm and the client to the contrary, all statements, records, schedules, working ...

18.04.405 Confidential information -- Disclosure, when -- Subpoenas
(1) A licensee, certificate holder, or licensed firm, or any of their employees shall not disclose any confidential information obtained in the course of a ...

18.04.420 License or certificate suspension -- Nonpayment or default on educational loan or scholarship
The board shall suspend the license or certificate of any person who has been certified by a lending agency and reported to the board for ...

18.04.430 License or certificate suspension -- Noncompliance with support order -- Reissuance
The board shall immediately suspend the certificate or license of a person who has been certified pursuant to RCW 74.20A.320 by the department of social ...

18.04.901 Severability
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application ...

18.04.910 Effective date -- 1983 c 234
This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public ...

18.04.911 Effective date -- 1986 c 295
This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public ...

18.04.920 Short title
This chapter may be cited as the public accountancy act.[1986 c 295 § 22; 1983 c 234 § 1.] ...