reglab/housing_qa huggingface dataset:
WA Rev Code § 18.04.035 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.035 - Board of accountancy—Members—Terms—Vacancies—Removal.

RCW 18.04.035 Board of accountancy—Members—Terms—Vacancies—Removal.(1) There is created a board of accountancy for the state of Washington to be known as the Washington state board of accountancy. Effective June 30, 2001, the board shall consist of nine members appointed by the governor. Members of the board shall include six persons who have been licensed in this state continuously for the previous ten years. Three members shall be public members qualified to judge whether the qualifications, activities, and professional practice of those regulated under this chapter conform with standards to protect the public interest, including one public member qualified to represent the interests of clients of individuals and firms licensed under this chapter.(2) The members of the board shall be appointed by the governor to a term of three years. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of a member's term of office, the member shall continue to serve until a successor has been appointed and has assumed office. The governor shall remove from the board any member whose license to practice has been revoked or suspended and may, after hearing, remove any member of the board for neglect of duty or other just cause. No person who has served three successive complete terms is eligible for reappointment. Appointment to fill an unexpired term is not considered a complete term. In order to stagger their terms, of the two new appointments made to the board upon June 11, 1992, the first appointed member shall serve a term of two years initially.[ 2004 c 159 § 1; 2001 c 294 § 3; 1992 c 103 § 3; 1986 c 295 § 2; 1983 c 234 § 4.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.045 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.045 - Board—Officers and staff—Powers and duties.

RCW 18.04.045 Board—Officers and staff—Powers and duties.(1) The board shall annually elect a chair, a vice chair, and a secretary from its members.(2) A majority of the board constitutes a quorum for the transaction of business.(3) The board shall have a seal which shall be judicially noticed.(4) The board shall keep records of its proceedings, and of any proceeding in court arising from or founded upon this chapter. Copies of these records certified as correct under the seal of the board are admissible in evidence as tending to prove the content of the records.(5) The governor shall appoint an executive director of the board, who shall serve at the pleasure of the governor. The executive director may employ such personnel as is appropriate for carrying out the purposes of this chapter. The executive director shall hold a valid Washington license. The board may arrange for such volunteer assistance as it requires to perform its duties. Individuals or committees assisting the board constitute volunteers for purposes of chapter 4.92 RCW.(6) The board shall file an annual report of its activities with the governor. The report shall include, but not be limited to, a statement of all receipts and disbursements. Upon request, the board shall mail a copy of each annual report to any member of the public.(7) In making investigations concerning alleged violations of the provisions of this chapter and in all proceedings under RCW 18.04.295 or chapter 34.05 RCW, the board chair, or a member of the board, or a board designee acting in the chair's place, may administer oaths or affirmations to witnesses appearing before the board, subpoena witnesses and compel their attendance, take testimony, and require that documentary evidence be submitted.(8) The board may review the publicly available professional work of licensees on a general and random basis, without any requirement of a formal complaint or suspicion of impropriety on the part of any particular licensee. If as a result of such review the board discovers reasonable grounds for a more specific investigation, the board may proceed under its investigative and disciplinary rules.(9) The board may provide for consumer alerts and public protection information to be published regarding persons or firms who violate the provisions of this chapter or board rule and may provide general consumer protection information to the public.(10) As provided in RCW 18.04.370, the board may enter into stipulated agreements and orders of assurance with persons who have violated the provisions of RCW 18.04.345 or certify the facts to the prosecuting attorney of the county in which such person resides for criminal prosecution.[ 2001 c 294 § 4; 1992 c 103 § 4; 1986 c 295 § 3; 1983 c 234 § 5.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.065 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.065 - Board—Fees—Disposition.

RCW 18.04.065 Board—Fees—Disposition.The board shall set its fees at a level adequate to pay the costs of administering this chapter. All fees for licenses, registrations of nonlicensee partners, shareholders, and managers of licensed firms, renewals of licenses, renewals of registrations of nonlicensee partners, shareholders, and managers of licensed firms, renewals of certificates, reinstatements of lapsed licenses, reinstatements of lapsed certificates, reinstatements of lapsed registrations of nonlicensee partners, shareholders, and managers of licensed firms, practice privileges under RCW 18.04.350, and delinquent filings received under the authority of this chapter shall be deposited in the certified public accountants' account created by RCW 18.04.105. Appropriation from such account shall be made only for the cost of administering the provisions of this chapter or for the purpose of administering the certified public accounting scholarship program created in chapter 28B.123 RCW.[ 2015 c 215 § 6; 2001 c 294 § 6; 1992 c 103 § 6; 1983 c 234 § 24.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.080 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.080 - Compensation and travel expenses of members.

RCW 18.04.080 Compensation and travel expenses of members.Each member of the board shall be compensated in accordance with RCW 43.03.240 and shall be reimbursed for travel expenses incurred in the discharge of such duties in accordance with RCW 43.03.050 and 43.03.060.[ 1984 c 287 § 20; 1983 c 234 § 22; 1975-'76 2nd ex.s. c 34 § 25; 1949 c 226 § 7; Rem. Supp. 1949 § 8269-14.]NOTES:Legislative findings—Severability—Effective date—1984 c 287: See notes following RCW 43.03.220.Effective date—Severability—1975-'76 2nd ex.s. c 34: See notes following RCW 2.08.115.
WA Rev Code § 18.04.180 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.180 - Reciprocity.

RCW 18.04.180 Reciprocity.(1) The board shall issue a license to a holder of a certificate/valid license issued by another state that entitles the holder to practice public accountancy, provided that:(a) Such state makes similar provision to grant reciprocity to a holder of a valid certificate or license in this state;(b) The applicant meets the CPE requirements of RCW 18.04.215(5);(c) The applicant meets the good character requirements of RCW 18.04.105(1)(a); and(d) The applicant passed the examination required for issuance of his or her certificate or license with grades that would have been passing grades at that time in this state and meets all current requirements in this state for issuance of a license at the time application is made; or at the time of the issuance of the applicant's license in the other state, met all the requirements then applicable in this state; or has three years of experience within the five years immediately preceding application or had five years of experience within the ten years immediately preceding application in the practice of public accountancy that meets the requirements prescribed by the board.(2) The board may accept NASBA's designation of the applicant as substantially equivalent to national standards as meeting the requirement of subsection (1)(d) of this section.(3) A licensee who has been granted a license under the reciprocity provisions of this section shall notify the board within thirty days if the license or certificate issued in the other jurisdiction has lapsed or if the status of the license or certificate issued in the other jurisdiction becomes otherwise invalid.[ 2004 c 159 § 3; 2001 c 294 § 8; 1992 c 103 § 8; 1949 c 226 § 17; Rem. Supp. 1949 § 8269-24.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.185 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.185 - Application for license—Secretary of state agent for service of process.

RCW 18.04.185 Application for license—Secretary of state agent for service of process.Application for a license to practice public accounting in this state by a certified public accountant or CPA firm who holds a license or permit to practice issued by another state constitutes the appointment of the secretary of state as an agent for service of process in any action or proceeding against the applicant arising from any transaction or operation connected with or incidental to the practice of public accounting in this state by the holder of the license to practice.[ 2001 c 294 § 10; 1999 c 378 § 4; 1986 c 295 § 7; 1983 c 234 § 8.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.205 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.205 - Registration of offices—Requirements—Rules—Fees.

RCW 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) Each office established or maintained in this state shall be under the direct supervision of a resident licensee holding a license under RCW 18.04.105 and 18.04.215.(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.[ 2019 c 71 § 4; 2016 c 127 § 6; 2008 c 16 § 4; 2001 c 294 § 12; 1999 c 378 § 6; 1992 c 103 § 9; 1986 c 295 § 9; 1983 c 234 § 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.
WA Rev Code § 18.04.295 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.295 - Actions against CPA license.

RCW 18.04.295 Actions against CPA license.The board shall have the power to: Revoke, suspend, or refuse to issue, renew, or reinstate a license or certificate; 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 certificate holder, 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 certificate or a license; or may prohibit a nonlicensee from holding an ownership interest in a licensed firm, for any of the following causes:(1) 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, a licensee, or a certificate holder;(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 certificate or 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; and(11) Failure to comply with an order of the board.[ 2004 c 159 § 4; 2003 c 290 § 3; 2001 c 294 § 14; 2000 c 171 § 1; 1992 c 103 § 11; 1986 c 295 § 11; 1983 c 234 § 12.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.305 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.305 - Actions against firm license.

RCW 18.04.305 Actions against firm license.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:(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.[ 2001 c 294 § 15; 1992 c 103 § 12; 1986 c 295 § 12; 1983 c 234 § 13.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.320 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.320 - Actions against license—Procedures.

RCW 18.04.320 Actions against license—Procedures.In the case of the refusal, revocation, or suspension of a certificate or a license by the board under the provisions of this chapter, such proceedings and any appeal therefrom shall be taken in accordance with the administrative procedure act, chapter 34.05 RCW.[ 1986 c 295 § 13; 1983 c 234 § 14; 1949 c 226 § 31; Rem. Supp. 1949 § 8269-38.]
WA Rev Code § 18.04.335 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.335 - Reissuance or modification of suspension of license or certificate.

RCW 18.04.335 Reissuance or modification of suspension of license or certificate.(1) Upon application in writing and after hearing pursuant to notice, the board may:(a) Modify the suspension of, or reissue a certificate or a license to, an individual whose certificate or license has been revoked or suspended; or(b) Modify the suspension of, or reissue a license to a firm whose license has been revoked, suspended, or which the board has refused to renew.(2) In the case of suspension for failure to comply with a support order under chapter 74.20A RCW, if the person has continued to meet all other requirements for reinstatement during the suspension, reissuance of a certificate or a license shall be automatic upon the board's receipt of a release issued by the department of social and health services stating that the individual is in compliance with the order.[ 2001 c 294 § 16; 1997 c 58 § 812; 1992 c 103 § 13; 1986 c 295 § 14; 1983 c 234 § 15.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.Short title—Part headings, captions, table of contents not law—Exemptions and waivers from federal law—Conflict with federal requirements—Severability—1997 c 58: See RCW 74.08A.900 through 74.08A.904.Effective dates—Intent—1997 c 58: See notes following RCW 74.20A.320.
WA Rev Code § 18.04.360 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.360 - Practices may be enjoined.

RCW 18.04.360 Practices may be enjoined.If, in the judgment of the board any person has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of this chapter, the board may make application to the appropriate court for an order enjoining such acts or practices and upon a showing by the board that such person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order, or such other order as may be appropriate may be granted by such court.[ 1983 c 234 § 18; 1949 c 226 § 35; Rem. Supp. 1949 § 8269-42.]NOTES:Injunctions: Chapter 7.40 RCW.
WA Rev Code § 18.04.370 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.370 - Penalty.

RCW 18.04.370 Penalty.(1) Any person who violates any provision of this chapter shall be guilty of a crime, as follows:(a) Any person who violates any provision of this chapter is guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than six months, or to both such fine and imprisonment.(b) Notwithstanding (a) of this subsection, any person who uses a professional title intended to deceive the public, in violation of RCW 18.04.345, having previously entered into a stipulated agreement and order of assurance with the board, is guilty of a class C felony, and upon conviction thereof, is subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than two years, or to both such fine and imprisonment.(c) Notwithstanding (a) of this subsection, any person whose license or certificate was suspended or revoked by the board and who uses the CPA professional title intending to deceive the public, in violation of RCW 18.04.345, having previously entered into a stipulated agreement and order of assurance with the board, is guilty of a class C felony, and upon conviction thereof, is subject to a fine of not more than thirty thousand dollars, or to imprisonment for not more than two years, or to both fine and imprisonment.(2) With the exception of first time violations of RCW 18.04.345, subject to subsection (3) of this section whenever the board has reason to believe that any person is violating the provisions of this chapter it shall certify the facts to the prosecuting attorney of the county in which such person resides or may be apprehended and the prosecuting attorney shall cause appropriate proceedings to be brought against such person.(3) The board may elect to enter into a stipulated agreement and orders of assurance with persons in violation of RCW 18.04.345 who have not previously been found to have violated the provisions of this chapter. The board may order full restitution to injured parties as a condition of a stipulated agreement and order of assurance.(4) Nothing herein contained shall be held to in any way affect the power of the courts to grant injunctive or other relief as above provided.[ 2004 c 159 § 5. Prior: 2003 c 290 § 5; 2003 c 53 § 120; 2001 c 294 § 19; 1983 c 234 § 19; 1949 c 226 § 36; Rem. Supp. 1949 § 8269-43.]NOTES:Effective date—2004 c 159 § 5: "Section 5 of this act takes effect July 1, 2004." [ 2004 c 159 § 6.]Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.Effective date—2001 c 294: See note following RCW 18.04.015.
WA Rev Code § 18.04.380 (2021)
2021 Revised Code of Washington|Title 18 - Businesses and Professions|Chapter 18.04 - Accountancy.|18.04.380 - Advertising falsely—Effect.

RCW 18.04.380 Advertising falsely—Effect.(1) The display or presentation by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof shall be prima facie evidence in any action brought under this chapter that the person whose name is so displayed, caused or procured the display or presentation of the card, sign, advertisement, or other printed, engraved, or written instrument or device, and that the person is holding himself or herself out to be a licensee, a certified public accountant, or a person holding a certificate under this chapter.(2) The display or presentation by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words certified public accountant-inactive or any abbreviation thereof is prima facie evidence in any action brought under this chapter that the person whose name is so displayed caused or procured the display or presentation of the card, sign, advertisement, or other printed, engraved, or written instrument or device, and that the person is holding himself or herself out to be a certified public accountant-inactive under this chapter.(3) In any action under subsection (1) or (2) of this section, evidence of the commission of a single act prohibited by this chapter is sufficient to justify an injunction or a conviction without evidence of a general course of conduct.[ 2001 c 294 § 20; 1986 c 295 § 17; 1983 c 234 § 20; 1949 c 226 § 37; Rem. Supp. 1949 § 8269-44.]NOTES:Effective date—2001 c 294: See note following RCW 18.04.015.False advertising: Chapter 9.04 RCW.