Non-Licensee Firm Owner
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Does Washington allow CPA firms to have non-licensee firm owners?
Yes. However, if you are a resident of Washington and want to be a non-licensee CPA firm owner, you must register as a resident non-licensee CPA firm owner.
What are the requirements to be a non-licensee firm owner?
- Be an individual.
- Meet the good character requirements. RCW 18.04.105(1)(a)
- Comply with the act and Board rules.
- Be an active individual participant in the licensed firm or affiliated entities. WAC 4-30-010
How do I register to be a non-licensee firm owner?
- You must first verify that you completed a course and an examination on materials covering all of the AICPA Code of Professional Conduct and have obtained a score of 90% or better,
- Then register or log into Secure Access Washington, and
- Use our online non-licensee registration application to apply. ***We strongly suggest you use a personal email address to set up your Secure Access Washington account.***
When does the initial registration for a non-licensee firm owner expire?
It will expire on June 30 of the third calendar year following initial registration.
Are there CPE requirements for a non-licensee firm owner registration
Yes. You must complete four CPE hours in Board approved Washington ethics. You may want to review the renewal section.
When does the renewal of a non-licensee firm owner registration expire?
It will expire on June 30 of the third calendar year following renewal.
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