Washington Administrative Code
Title 4 - Accountancy, Board of
Chapter 4-30 - General provisions
ETHICS AND PROHIBITED PRACTICES
Section 4-30-056 - Form of organization and name
Current through Register Vol. 25-06, March 15, 2025
(1) A licensee may practice public accounting only in a form of organization permitted by law or regulation.
(2) A firm name that does not consist of the name(s) of one or more present or former owners must be approved in advance by the board as not being deceptive or misleading.
(3) Misleading or deceptive firm names are prohibited. The following are examples of misleading firm names. The board does not intend this listing to be all inclusive. The firm name:
(4) Licensed firms and unlicensed firms.
(5) A licensee may not operate under an alias or title that differs from the name that is registered with the board.
(6) For the purposes of this rule, "licensees" includes licensees, CPA firms, nonlicensee firm owners, employees of such persons, out-of-state individuals with practice privileges under RCW 18.04.350 (1), and out-of-state firms permitted to offer or render certain professional services in this state under the conditions prescribed in RCW 18.04.195. Subsection (5) of this section also includes licensees in an inactive status.
10-24-009, recodified as § 4-30-056, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(4), (8) and 18.04.345(5). 05-01-137, § 4-25-661, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(8). 01-22-036, § 4-25-661, filed 10/30/01, effective 12/1/01; 00-11-073, § 4-25-661, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.40.055 18.04.055. 93-22-046, § 4-25-661, filed 10/28/93, effective 11/28/93.