Washington State Board of Accountancy

• Sole Proprietorships
• Partnerships
• Professional Corporations
• Professional Service Corporations
• Limited Liability Companies
• Limited Liability Partnerships
• Any other form of legal entity authorized by Washington State statute for use by a CPA firm

• A simple majority of the ownership of the firm in terms of financial interests and voting rights of all partners, owners, or shareholders must be licensed CPAs in good standing in some state, and principally employed or actively engaged in its business
• At least one general partner of a partnership, shareholder of a corporation, or member of a limited liability company must be a licensee
• Each sole proprietor, partner, shareholder, or member who is either a resident or is entering the state and practicing public accountancy must be a Washington-licensed CPA or have practice privileges 
• The principal owner and any individual having authority over issuing reports must be a CPA licensed in some state
• A nonresident CPA owner must be licensed to practice in at least one state
• A resident non-licensee firm owner must register with the board

A resident of Washington State can be an owner after they register as a non-licensee CPA firm owner.