A CPA from another U.S. jurisdiction may exercise practice privileges in Washington state with no notice and no fee if they meet certain requirements, without the need to obtain a Washington state CPA license.

Individual:

An individual CPA from another U.S. jurisdiction may exercise all the privileges of a Washington CPA, including using the CPA title in Washington, provided the CPA:

• Has a principal place of business that is not in Washington.
• Holds a valid license to practice public accounting as a CPA from another U.S. jurisdiction and whose qualifications are substantially equivalent.
• Consents to the jurisdiction and discipline of the Washington State Board of Accountancy.
• Consents to comply with the Public Accountancy Act and the Board's rules.
• Does not render any attest service as defined in RCW 18.04.025(1) or compilation as defined in RCW 18.04.025(6) in Washington unless the CPA is licensed to render the service in the U.S. jurisdiction where the CPA is licensed.

Firm:

A CPA firm from another U.S. jurisdiction may exercise all the privileges of a Washington CPA firm, without a Washington State CPA firm license, provided the CPA firm:

• Holds a valid license in the state from which the individuals performing the work for the Washington client have their principal place of business.
• Requires all individuals holding out as CPAs and assigned the work hold an active CPA license issued by another U.S. jurisdiction to perform the type of work requested by the Washington client.
• Meets the board’s quality assurance review program requirements.
• Consents to comply with the Public Accountancy Act and the Board's rules.
• Cease offering or rendering services if the firm’s license in the home state becomes invalid.
• Cease offering or rendering specific professional services if it is restricted in the U.S. jurisdiction of the principal place of business.

You may find this link helpful: http://www.cpamobility.org/

Although a firm may not need a Washington State CPA firm license, all firms doing business in this state may need to register with other Washington state agencies. For more information go to Doing Business in Washington State.