(1) To
qualify to apply for an individual Washington state license by reciprocity you
must:
(a) Hold a license to practice public
accounting issued by a state that makes a similar provision for holders of a
license issued by this state;
(b)
Meet the good character requirements of
RCW
18.04.105(1)(a);
(c) Meet the CPE requirements in WAC
4-30-134; and
(d) You must have:
(i) Passed the examination required for
issuance of your certificate or license in the other state with grades that
would have been passing grades at that time in this state and:
(ii) Met all current requirements for
licensure at the time you apply; or
(iii) Met, at the time of the issuance of
your license in the other state, all the requirements applicable at that time
to obtain a license in this state; or
(iv) Had five years of experience in the
practice of public accounting within the ten years immediately preceding your
filing an application for licensure in this state; or
(v) Had three years of experience in the
practice of public accounting within the five years immediately preceding your
filing an application for licensure in this state; or
(2) The board may accept NASBA's
designation of the applicant as substantially equivalent to national standards
as meeting the requirements of subsection (1)(d) of this section.
(3) You must provide all required
information, documents, and fees to the board either by making application
through the board's on-line application system or on a form provided by the
board upon request. You must provide all requested information, documents, and
fees to the board before the application will be evaluated, including a
certification that you have not held out in public practice during any time
prior to submitting your application unless expressly permitted by then
existing board rule.
(4) Provided
no sanctions or investigations by other jurisdictions are in process and you
have met the requirements for applying for licensure through interstate
reciprocity, you may use the CPA title in Washington state upon submission of a
complete application to the board.
(5) Upon evaluation of your qualifications
and approval of your application your licensed status will be posted in the
board's licensee data base and, therefore, made publicly available for
confirmation. A hard copy of your license can be provided upon
request.
(6) Your reciprocal
license will expire on June 30 of the third calendar year following the date of
licensure.
(7) You must notify the
board within thirty days if your license or certificate issued by the other
jurisdiction has lapsed or otherwise become invalid.
