Application for a license to practice public accounting in this state by a certified public accountant or CPA firm who holds a license or permit to practice issued by another state constitutes the appointment of the secretary of state as an agent for service of process in any action or proceeding against the applicant arising from any transaction or operation connected with or incidental to the practice of public accounting in this state by the holder of the license to practice.

NOTES:

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

Terms Used In Washington Code 18.04.185

  • CPA: means a person holding a certified public accountant license or certificate. See Washington Code 18.04.025
  • Firm: means a sole proprietorship, a corporation, or a partnership. See Washington Code 18.04.025
  • 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
  • Practice of public accounting: means performing or offering to perform by a person or firm holding itself out to the public as a licensee, for a client or potential client, one or more kinds of services involving the use of accounting or auditing skills, including the issuance of "reports" or one or more kinds of management advisory, or consulting services, or the preparation of tax returns, or the furnishing of advice on tax matters. See Washington Code 18.04.025
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
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