Washington Code 18.04.205 – Registration of offices — Requirements — Rules — Fees
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(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.
Terms Used In Washington Code 18.04.205
- Attest: means providing the following services:
Washington Code 18.04.025Board: means the board of accountancy created by RCW 18. See Washington Code 18.04.025 Compilation: means providing a service to be performed in accordance with statements on standards for accounting and review services that is presenting in the form of financial statements, information that is the representation of management (owners) without undertaking to express any assurance on the statements. 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 Licensee: means the holder of a license to practice public accountancy issued under this chapter. See Washington Code 18.04.025 Rule: means any rule adopted by the board under authority of this chapter. 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
(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.