Washington Code 18.04.305 – Actions against firm license
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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:
Terms Used In Washington Code 18.04.305
- Board: means the board of accountancy created by RCW 18. See Washington Code 18.04.025
- CPE: means continuing professional education. See Washington Code 18.04.025
- Firm: means a sole proprietorship, a corporation, or a partnership. 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
- Manager: means a manager of a limited liability company licensed as a firm 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
(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.
NOTES:
Effective date—2001 c 294: See note following RCW 18.04.015.