Declares an intent to eliminate the requirement for out-of-state certified public accountants to notify the Washington state board of accountancy of intent to practice and pay a fee, unless these individuals or firms are providing audit or opinion-type services.

Modifies the requirements for entities that must hold a license to practice as a CPA firm.

Provides that an individual whose principal place of business is not in this state is presumed to have qualifications substantially equivalent to this state's requirements and shall have all the privileges of licensees of this state without the need to obtain a license if the individual holds a valid license as a certified public accountant from any state that requires, as a condition of licensure, that an individual meets certain requirements or holds a valid license as a certified public accountant from any state that does not meet these requirements but the individual's CPA qualifications are substantially equivalent to those requirements.

"AN ACT Relating to enhancing the mobility of certified public accountants."