(1) The board shall issue a license to a holder of a certificate/valid license issued by another state that entitles the holder to practice public accountancy, provided that:

Terms Used In Washington Code 18.04.180

  • Board: means the board of accountancy created by RCW 18. See Washington Code 18.04.025
  • Certificate: means an alternative license type issued by the board indicating that the certificate holder had passed the CPA examination, but has not verified the certificate holder's experience and was not fully licensed as a certified public accountant to practice public accounting. See Washington Code 18.04.025
  • CPE: means continuing professional education. See Washington Code 18.04.025
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: means a license to practice public accountancy issued to an individual under this chapter, or a license issued to a firm under this chapter. See Washington Code 18.04.025
  • Licensee: means the holder of a license to practice public accountancy issued under this chapter. See Washington Code 18.04.025
  • NASBA: means the national association of state boards of accountancy. See Washington Code 18.04.025
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands at such time as the board determines that the Commonwealth of the Northern Mariana Islands is issuing licenses under the substantially equivalent standards in RCW 18. See Washington Code 18.04.025
  • substantially equivalent: means a determination by the board or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination, and experience requirements contained in this chapter or that an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in this chapter. See Washington Code 18.04.025
(a) Such state makes similar provision to grant reciprocity to a holder of a valid certificate or license in this state;
(b) The applicant meets the CPE requirements of RCW 18.04.215(4);
(c) The applicant meets the good character requirements of RCW 18.04.105(1)(a); and
(d) The applicant passed the examination required for issuance of his or her certificate or license with grades that would have been passing grades at that time in this state and meets all current requirements in this state for issuance of a license at the time application is made; or at the time of the issuance of the applicant’s license in the other state, met all the requirements then applicable in this state; or has three years of experience within the five years immediately preceding application or had five years of experience within the ten years immediately preceding application in the practice of public accountancy that meets the requirements prescribed by the board.
(2) The board may accept NASBA‘s designation of the applicant as substantially equivalent to national standards as meeting the requirement of subsection (1)(d) of this section.
(3) A licensee who has been granted a license under the reciprocity provisions of this section shall notify the board within thirty days if the license or certificate issued in the other jurisdiction has lapsed or if the status of the license or certificate issued in the other jurisdiction becomes otherwise invalid.

NOTES:

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