Revised Code of Washington
Chapter 19.146 - Mortgage Broker Practices Act.
19.146.060 - Accounting requirements.

RCW 19.146.060
Accounting requirements.

(1) A mortgage broker shall use generally accepted accounting principles.
(2) Except as otherwise provided in subsection (3) of this section, a mortgage broker shall maintain accurate and current books and records which shall be readily available at a location available to the director until at least three years have elapsed following the effective period to which the books and records relate.
(3) Where a mortgage broker's usual business location is outside of the state of Washington, the mortgage broker shall, as determined by the director by rule, either maintain its books and records at a location in this state, or reimburse the director for his or her expenses, including but not limited to transportation, food, and lodging expenses, relating to any examination or investigation resulting under this chapter.
(4) "Books and records" includes but is not limited to:
(a) Copies of all advertisements placed by or at the request of the mortgage broker which mention rates or fees. In the case of radio or television advertisements, or advertisements placed on a telephonic information line or other electronic source of information including but not limited to a computer database or electronic bulletin board, a mortgage broker shall keep copies of the precise script for the advertisement. All advertisement records shall include for each advertisement the date or dates of publication and name of each periodical, broadcast station, or telephone information line which published the advertisement or, in the case of a flyer or other material distributed by the mortgage broker, the dates, methods, and areas of distribution; and
(b) Copies of all documents, notes, computer records if not stored in printed form, correspondence or memoranda relating to a borrower from whom the mortgage broker has accepted a deposit or other funds, or accepted a residential mortgage loan application or with whom the mortgage broker has entered into an agreement to assist in obtaining a residential mortgage loan.

[ 2013 c 30 § 4; 2006 c 19 § 7; 1997 c 106 § 6; 1994 c 33 § 20; 1987 c 391 § 8.]
NOTES:

Severability—1997 c 106: See note following RCW 19.146.010.

Structure Revised Code of Washington

Revised Code of Washington

Title 19 - Business Regulations—Miscellaneous

Chapter 19.146 - Mortgage Broker Practices Act.

19.146.005 - Findings and declaration.

19.146.010 - Definitions.

19.146.020 - Exemptions from chapter.

19.146.0201 - Loan originator, mortgage broker—Prohibitions—Requirements.

19.146.030 - Written disclosure of fees and costs—Rules—Contents—Lock-in agreement terms—Excess fees limited.

19.146.040 - Written contract required—Contract entered by loan originator binding on mortgage broker—Written loan broker agreement required.

19.146.050 - Moneys for third-party provider services deemed in trust—Deposit of moneys in trust account—Use of trust account—Rules—Tax treatment.

19.146.060 - Accounting requirements.

19.146.070 - Fee, commission, or compensation—When permitted.

19.146.080 - Borrowers unable to obtain loans—Mortgage broker to provide copies of certain documents—Conditions—Exceptions.

19.146.085 - Duties—Generally.

19.146.095 - Fiduciary duties.

19.146.100 - Violations of chapter—Application of consumer protection act.

19.146.103 - Financial interest in a mortgage broker—Prohibited practices.

19.146.110 - Criminal penalty.

19.146.200 - Mortgage broker or loan originator—License required—Suit or action for collection of compensation—Designated broker required.

19.146.205 - License—Application—Applicant to furnish information establishing identity—Background check—Fee—Bond or alternative.

19.146.210 - License—Requirements for issuance—Denial—Validity—Surrender—Interim license—Rules.

19.146.215 - Continuing education—Rules.

19.146.218 - Informal settlement of complaints or enforcement actions—Director's discretion.

19.146.220 - Director—Powers and duties—Violations as separate violations—Rules.

19.146.221 - Action by director—Hearing—Sanction.

19.146.223 - Director—Administration and interpretation.

19.146.225 - Director—Rule-making powers.

19.146.226 - Director—Licensing rules and interim procedures.

19.146.227 - Cease and desist order—Action to enjoin and enforce.

19.146.228 - Fees—Exception.

19.146.230 - Administrative procedure act application.

19.146.233 - Subpoena authority—Application—Contents—Notice—Fees.

19.146.235 - Director's authority to conduct investigations and examinations—Rules—Penalty.

19.146.237 - Director—Powers under chapter 19.144 RCW.

19.146.240 - Violations—Claims against bond or alternative.

19.146.245 - Violations—Liability.

19.146.250 - Authority restricted to person named in license—Exceptions.

19.146.260 - Registered agent for brokers without physical office in state—Venue.

19.146.265 - Branch offices—Fee—Licenses—Rules.

19.146.300 - Loan originator license—Application—Applicant to furnish information establishing identification—Background check—Fees—Rules.

19.146.310 - Loan originator license—Requirements for issuance—Denial—Validity—Expiration—Surrender—Interim license.

19.146.320 - Loan originator license—Not assignable.

19.146.325 - Loan originator license—Test.

19.146.340 - Loan originator applicants.

19.146.350 - Loan originators—Continuing education—Requirements.

19.146.353 - Residential mortgage loan modification services—Written fee agreement—Limitation on fees—Rules.

19.146.355 - Third-party residential mortgage loan modification services providers—Duties—Restrictions.

19.146.357 - Mortgage loan originator—License required—Nationwide mortgage licensing system and registry.

19.146.360 - Director's duty—Process to challenge information—Nationwide mortgage licensing system and registry.

19.146.370 - Disclosure of information—Privilege—Confidentiality—Exceptions.

19.146.380 - Director's authority to contract—Records and fees.

19.146.390 - Mortgage brokers—Call reports—Licensing system and registry.

19.146.400 - Director's authority—Violation and enforcement reporting.

19.146.900 - Short title.

19.146.903 - Effective dates—1994 c 33.

19.146.904 - Implementation of act—2006 c 19.

19.146.905 - Effective date—2006 c 19.