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Non-licensee owners of Washington CPA firms
A resident of Washington State can be an owner after they register as a non-licensee CPA firm owner. The owner must:
- Be an individual. WAC 4-30-116
- Meet the good character requirements. RCW 18.04.105(1)(a)
- Comply with the Public Accountancy Act and Board rules.
- Be an active individual participant in the licensed firm or affiliated entities. WAC 4-30-010
- A simple majority of a licensed CPA firm must be licensed as a CPA. WAC 4-30-110(3)(b)
Register as a Non-Licensee Firm Owner
To register as a non-licensee firm owner, you must:
- Verify that you completed a course and an examination on materials covering all of the AICPA Code of Professional Conduct and have achieved a score of 90% or better;
- Log in to our online services; and
- Submit a non-licensee firm owner registration application. ***We strongly suggest you use a personal email address to set up your SecureAccess Washington account.***
Renewal Requirements
A non-licensee firm owner registration expires on June 30 of the third calendar year following initial registration, and then on June 30 every third calendar year following renewal.
In order to renew, you must complete a Washington State Board Approved Ethics course. There is more information in our renewal section.