Revised Code of Washington
Chapter 18.04 - Accountancy.
18.04.205 - Registration of offices—Requirements—Rules—Fees.

RCW 18.04.205
Registration of offices—Requirements—Rules—Fees.

(1) Each office established or maintained in this state for the purpose of offering to issue or issuing reports in this state shall register with the board under this chapter every three years.
(2) Each office established or maintained in this state shall be under the direct supervision of a resident licensee holding a license under RCW 18.04.105 and 18.04.215.
(3) The board shall by rule prescribe the procedure to be followed to register and maintain offices established in this state for the purpose of offering to issue or issuing attest or compilation reports.
(4) Fees for the registration of offices shall be determined by the board. Fees shall be paid by the applicant at the time the registration form is filed with the board.

[ 2019 c 71 § 4; 2016 c 127 § 6; 2008 c 16 § 4; 2001 c 294 § 12; 1999 c 378 § 6; 1992 c 103 § 9; 1986 c 295 § 9; 1983 c 234 § 10.]
NOTES:

Finding—Intent—2008 c 16: See note following RCW 18.04.025.


Effective date—2001 c 294: See note following RCW 18.04.015.

Structure Revised Code of Washington

Revised Code of Washington

Title 18 - Businesses and Professions

Chapter 18.04 - Accountancy.

18.04.015 - Purpose.

18.04.025 - Definitions.

18.04.035 - Board of accountancy—Members—Terms—Vacancies—Removal.

18.04.045 - Board—Officers and staff—Powers and duties.

18.04.055 - Board—Rules.

18.04.065 - Board—Fees—Disposition.

18.04.080 - Compensation and travel expenses of members.

18.04.105 - Issuance of license—Requirements—Examination—Fees—Certified public accountants' account—Valid certificates previously issued under chapter—Continuing professional education—Inactive license designation—Applications to activate.

18.04.180 - Reciprocity.

18.04.183 - Accountants from foreign countries.

18.04.185 - Application for license—Secretary of state agent for service of process.

18.04.195 - License required—Requirements—Application—Fees.

18.04.205 - Registration of offices—Requirements—Rules—Fees.

18.04.215 - Licenses—Issuance—Renewal and reinstatement—Continuing professional education—Fees—Notification of sanction/suspension/revocation of license.

18.04.295 - Actions against CPA license.

18.04.305 - Actions against firm license.

18.04.320 - Actions against license—Procedures.

18.04.335 - Reissuance or modification of suspension of license.

18.04.345 - Prohibited practices.

18.04.350 - Practices not prohibited.

18.04.360 - Practices may be enjoined.

18.04.370 - Penalty.

18.04.380 - Advertising falsely—Effect.

18.04.390 - Papers, records, schedules, etc., property of the licensee or licensed firm—Prohibited practices—Rights of client.

18.04.405 - Confidential information—Disclosure, when—Subpoenas.

18.04.430 - License suspension—Noncompliance with support order—Reissuance.

18.04.910 - Effective date—1983 c 234.

18.04.911 - Effective date—1986 c 295.

18.04.920 - Short title.