Wash. Rev. Code » Title 18 · Chapter 18.04
Revised Code of Washington

Wash. Rev. Code § 18.04.295 (2026)

Actions against CPA license

✓ current as of May 2026
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The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license; impose a fine in an amount not to exceed thirty thousand dollars plus the board's investigative and legal costs in bringing charges against a certified public accountant, a licensee, a licensed firm, an applicant, a non-CPA violating the provisions of RCW 18.04.345, or a nonlicensee holding an ownership interest in a licensed firm; may impose full restitution to injured parties; may impose conditions precedent to renewal of a license; or may prohibit a nonlicensee from holding an ownership interest in a licensed firm, for any of the following causes:
(1) Dishonesty, fraud, or deceit in obtaining a license, or in any filings with the board;
(2) Dishonesty, fraud, or negligence while representing oneself as a nonlicensee owner holding an ownership interest in a licensed firm or a licensee;
(3) A violation of any provision of this chapter;
(4) A violation of a rule of professional conduct promulgated by the board under the authority granted by this chapter;
(5) Conviction of a crime or an act constituting a crime under:
(a) The laws of this state;
(b) The laws of another state, and which, if committed within this state, would have constituted a crime under the laws of this state; or
(c) Federal law;
(6) Cancellation, revocation, suspension, or refusal to renew the authority to practice as a certified public accountant by any other state for any cause other than failure to pay a fee or to meet the requirements of CPE in the other state;
(7) Suspension or revocation of the right to practice matters relating to public accounting before any state or federal agency;
For purposes of subsections (6) and (7) of this section, a certified copy of such revocation, suspension, or refusal to renew shall be prima facie evidence;
(8) Failure to maintain compliance with the requirements for issuance, renewal, or reinstatement of a license, or to report changes to the board;
(9) Failure to cooperate with the board by:
(a) Failure to furnish any papers or documents requested or ordered by the board;
(b) Failure to furnish in writing a full and complete explanation covering the matter contained in the complaint filed with the board or the inquiry of the board;
(c) Failure to respond to subpoenas issued by the board, whether or not the recipient of the subpoena is the accused in the proceeding;
(10) Failure by a nonlicensee owner of a licensed firm to comply with the requirements of this chapter or board rule;
(11) Failure to comply with an order of the board;
(12) Performance of any fraudulent act while holding a license or privilege issued under this chapter; and
(13) Making any false or misleading statement or certification, in support of an application for a license filed by another.
[ 2024 c 13 s 9; 2022 c 85 s 11; 2004 c 159 s 4; 2003 c 290 s 3; 2001 c 294 s 14; 2000 c 171 s 1; 1992 c 103 s 11; 1986 c 295 s 11; 1983 c 234 s 12.]

Notes:

Effective date—2001 c 294: See note following RCW 18.04.015.
Notes of Decisions
Cited in 4 cases, 1985–2005 · leading case: Greenen v. Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005).
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Greenen v. Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). · cites it 49× “¶17 Former RCW 18.04.295 identifies a variety of separate and independent reasons for discipline that do not require the practice of public accounting.”
Greenen v. Wash. State Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). · cites it 53× “195 (1999); former RCW 18.04.295; former RCW 18.04.335 (1997).”
Keene v. Bd. of Acct., 894 P.2d 582 (Wash. Ct. App. 1995). · cites it 4× “II The Board also found Keene in violation of former RCW 18.04.295(2) (Laws of 1986, ch. 295, § 11).”
In Re the Disciplinary Proceeding Against Walgren, 708 P.2d 380 (Wash. 1985). · cites it 2× “020(3)); their accounting licenses may be revoked (RCW 18.04.295(5)); their veterinarian licenses may be revoked (RCW 18.”
— Wash. Rev. Code § 18.04.295(2) — 3 cases
Greenen v. Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). “¶17 Former RCW 18.04.295 identifies a variety of separate and independent reasons for discipline that do not require the practice of public accounting.”
Greenen v. Wash. State Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). “195 (1999); former RCW 18.04.295; former RCW 18.04.335 (1997).”
Keene v. Bd. of Acct., 894 P.2d 582 (Wash. Ct. App. 1995). “II The Board also found Keene in violation of former RCW 18.04.295(2) (Laws of 1986, ch. 295, § 11).”
— Wash. Rev. Code § 18.04.295(4) — 3 cases
Keene v. Bd. of Acct., 894 P.2d 582 (Wash. Ct. App. 1995). “II The Board also found Keene in violation of former RCW 18.04.295(2) (Laws of 1986, ch. 295, § 11).”
Greenen v. Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). “¶17 Former RCW 18.04.295 identifies a variety of separate and independent reasons for discipline that do not require the practice of public accounting.”
Greenen v. Wash. State Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). “195 (1999); former RCW 18.04.295; former RCW 18.04.335 (1997).”
— Wash. Rev. Code § 18.04.295(5) — 2 cases
In Re the Disciplinary Proceeding Against Walgren, 708 P.2d 380 (Wash. 1985). “020(3)); their accounting licenses may be revoked (RCW 18.04.295(5)); their veterinarian licenses may be revoked (RCW 18.”
Greenen v. Wash. State Bd. of Acct., 110 P.3d 224 (Wash. Ct. App. 2005). “195 (1999); former RCW 18.04.295; former RCW 18.04.335 (1997).”
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