Washington § 18.04.205 - Registration of offices — Requirements — Rules — Fees.

Full text of Washington Revised Code of Washington § 18.04.205 — Registration of offices — Requirements — Rules — Fees., with citation guidance and answers to common questions.

§ 18.04.205. Registration of offices — Requirements — Rules — Fees.

(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.
(2) The practice of public accounting in each office of a CPA firm established or maintained in this state shall take place under the direct supervision of a resident licensee holding a license under RCW 18.04.105 and 18.04.215, except that the supervisory requirements of this subsection shall not preclude a nonlicensee from being in charge of a CPA firm.
(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.
[ 2024 c 13 s 7; 2019 c 71 s 4; 2016 c 127 s 6; 2008 c 16 s 4; 2001 c 294 s 12; 1999 c 378 s 6; 1992 c 103 s 9; 1986 c 295 s 9; 1983 c 234 s 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.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 18.04.205

What does Revised Code of Washington § 18.04.205 cover?

Section 18.04.205 ("Registration of offices — Requirements — Rules — Fees.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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A common citation format is "Revised Code of Washington § 18.04.205" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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Sources & Verification

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