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Non-Licensee Firm Owner

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. 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

How do I register to be a non-licensee firm owner?

  1. 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;
  2. Register or log into Secure Access Washington; and
  3. 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 Washington State Board Approved 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.