Use of the Title
An individual cannot use a title reserved for credential by the Board of Accountancy unless they are qualified to do so by the Board. As the requirements and rules may vary between jurisdictions, this page applies only to Washington State. The general criteria for qualifications are:
- Education: Meet the education requirements.
- Examination: Pass the CPA exam.
- Experience: Obtain qualified and verified experience.
CPA – Active Status
A “Certified Public Accountant” (CPA) is an individual that has been granted a license by a Board of Accountancy in the United States. With an active license status, the CPA license permits an individual to offer or perform attest or compilation services to the public and use the restricted title “Certified Public Accountant” or “CPA.” To perform attest or compilation services, a CPA must be part of a licensed CPA firm. License status can be verified on the Board’s licensee search or at CPAverify.org.
CPA – Inactive Status
Individuals that hold a CPA license in an inactive status cannot practice public accounting, and cannot use the title “Certified Public Accountant” or “CPA.” An individual holding an inactive license may refer to themselves as a “CPA-Inactive,” such as on a business card or letterhead, if they are not practicing public accounting. The word “Inactive” must be the same font and size as “CPA.”
Lapsed License
CPA licenses must be renewed every three years, otherwise the license will expire (or “lapse”). If the license has lapsed, the individual cannot use the title “CPA” or “CPA-Inactive.” A CPA with a lapsed license also cannot offer or perform attest or compilation services. Eligible individuals may apply to reinstate their lapsed license.
CPA-Retired
An individual may retire their license. The individual cannot use the title “CPA” or “CPA-Inactive,” and cannot offer or perform attest or compilation services. The Board permits using the title “CPA-Retired” for individuals who met the requirements of WAC 4-30-057 at the time they elected to retire their license.
CPA (for firms)
A firm may use the CPA title in its name if it meets all the requirements of WAC 4-30-110. If the firm offers or performs attest or compilation services, then the firm must also obtain a CPA firm license.
General overview of title usage
| Title | Requirement |
|---|---|
| CPA | The individual must hold an active CPA license. |
| CPA-Inactive | The individual must hold a CPA license in an inactive status. An individual holding a CPA license in an inactive status is prohibited from practicing public accounting. An inactive license may perform or offer to perform services in an employer-employee relationship in industry, government, nonprofit, or education. |
| CPA-Retired | The individual must have held a CPA license, and met the requirements of WAC 4-30-057 when their license was retired. |
| Chartered Professional Accountant (CPA Canada), Certified accountant, chartered accountant, licensed accountant, licensed public accountant, public accountant, or any other title likely to be confused with “certified public accountant." | The Board does not permit the usage of these titles. Individuals using one of these titles in Washington State may be found in violation of RCW 18.04.345 and subject to discipline. |
| CPA (in firm name) | The firm must meet the requirements of WAC 4-30-110. If the firm offers to perform compilation or attest services such as audits or reviews in Washington State, then the firm must also hold an active CPA firm license. |
Contact Us
Please do not hesitate to contact the Board office at (360) 753-2586 or customerservice@acb.wa.gov if you have any questions regarding title usage. If you have questions regarding another jurisdiction, you can find their contact information on NASBA’s website.
Report a potential violation
If you observe someone wrongly using a title, you may file a complaint. Evidence such as business cards, letterhead, signature lines, and/or advertisements can greatly assist the Board’s review of the matter.