Revised Code of Washington
Chapter 18.04 - Accountancy.
18.04.305 - Actions against firm license.

RCW 18.04.305
Actions against firm license.

The board may revoke, suspend, or refuse to renew the license issued to a firm if at any time the firm does not meet the requirements of this chapter for licensing, or for any of the causes enumerated in RCW 18.04.295, or for any of the following additional causes:
(1) The revocation or suspension of the sole-practitioner's license or the revocation or suspension or refusal to renew the license of any partner, manager, member, or shareholder;
(2) The revocation, suspension, or refusal to renew the license of the firm, or any partner, manager, member, or shareholder thereof, to practice public accounting in any other state or foreign jurisdiction for any cause other than failure to pay a fee or to meet the CPE requirements of the other state or foreign jurisdiction;
(3) Failure by a nonlicensee owner of a licensed firm to comply with the requirements of this chapter or board rule; or
(4) Failure of the firm to comply with the requirements of this chapter or board rule.

[ 2001 c 294 § 15; 1992 c 103 § 12; 1986 c 295 § 12; 1983 c 234 § 13.]
NOTES:

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.