1. Home
  2. Open A Business
  3. Apply For A Business License
  4. Registrations And Filings Required For Businesses
  5. Board Of Accountancy

Registrations and filings required for businesses - Board of Accountancy

You may be required to have a license, registration, or permit from the list below based on the business activity you selected from the Business Licensing Wizard. For more information, please contact the Board of Accountancy at 360-753-2586.

CPA Firm Registration

Purpose

A CPA firm must obtain a firm license issued by the Board if the firm is operating a home office in this state and offering or performing for a client, within Washington State, attest or compilation services per RCW 18.04.025 (1) and/or (6) including, audits, reviews, or examinations of prospective financial information in accordance with Public Company Accounting Oversight Board (PCAOB) and/or in accordance with other applicable professional standards issued by a national or international standard setting body recognized by the WA Board of Accountancy (the Board); including the AICPA and International Accounting Standards Board (IASB) (RCW18.04.195).

A CPA firm operating in Washington State that does not perform or offer to perform attest or compilations service, but does provide other services included in the definition of public accounting per RCW 18.04.025 (18) does not need to obtain a firm license from the Board, but may need to obtain an business license from the Washington State Department of Revenue to operate within Washington State. Out of state firms operating under the mobility privileges of RCW 18.04.195 (iii) (A) through (D) do not need to obtain a firm license from the Board, but may need to obtain a business license from the Washington State Department of Revenue to operate within Washington State.

How to submit

Step 1: Register through the Business Licensing Service (BLS) to ensure compliance with all applicable non-professional Washington state registrations. The BLS will provide a link to the Board of Accountancy online firm registration application. A paper form will be provided upon request to the board through customerservice@acb.wa.gov.

Step 2: Submit a complete firm license application online using Secure Access Washington (SAW). The application must be submitted by an owner or designee or, in the case of an out-of-state firm, an authorized out-of-state individual qualified for practice privileges. Submit the completed application and all applicable fees. WAC 4-30-114.

CPA Firm Registration

Processing time

Processing time can vary based on the completion of an application and the amount of application received. Some firm names may require a Board approval, which can cause a delay in processing time. Most applications can be processed within one or two business days.

Fees

$330 - Initial license
$230 - Renewal

License renewals

A firm license will expire on June 30 of the third calendar year following the calendar year of initial licensure.

Additional resources

A paper form will be provided upon request to the board through customerservice@acb.wa.gov. An online application and payment system is available at Secure Access Washington (SAW). A firm application cannot be processed online (or evaluation if submitted by paper) until all requested information or documents and all fees are received at the Board's office. A firm may need to contact other state agencies for additional licensing requirements. Other relevant information is available at Firm Resources.