A CPA firm that performs or offers to perform attest or compilation services as defined in RCW 18.04.025 is required to obtain a license under subsection (1) of this section, shall license as a firm every three years with the board, and shall meet the following requirements:
A simple majority of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, shall hold and renew a license to practice under RCW 18.04.105 and 18.04.215, or be a licensee of another state who meets the requirements in RCW 18.04.350;
RCW 18.04.195
Effective date- 2022 c 85 §§ 8, 10, 15, and 17: "Sections 8, 10, 15, and 17 of this act take effect June 30, 2023." [2022 c 85 § 22.]
Expiration date- 2022 c 85 §§ 7, 9, 14, and 16: "Sections 7, 9, 14, and 16 of this act expire June 30, 2023." [2022 c 85 § 21.]
Effective date- 2019 c 71 §§ 3 and 6: "Sections 3 and 6 of this act take effect June 30, 2023." [2019 c 71 § 8.]
Expiration date- 2019 c 71 §§ 2 and 5: "Sections 2 and 5 of this act expire June 30, 2023." [2019 c 71 § 7.]
Expiration date-Finding-Intent- 2018 c 224: See notes following RCW 18.04.350.
Finding-Intent-2008 c 16: See note following RCW 18.04.025.
Effective date-2001 c 294: See note following RCW 18.04.015.
Effective date-1994 c 211: See note following RCW 18.04.025.