Washington compliance consulting for global accountants

I searched official Washington state agencies and federal authorities for authoritative, up-to-date (through 2026-01-03) guidance relevant to “Washington compliance consulting for global accountants.” I focused on: Washington Department of Revenue (B&O tax, sales/use tax, economic nexus/remote seller thresholds, registration and apportionment), Washington State Board of Accountancy (license/firm registration, international reciprocity, CPE and firm rules), Washington Secretary of State / Business Licensing Service (foreign entity registration, UBI and annual report), FinCEN (Beneficial Ownership Information / Corporate Transparency Act changes and filing), and employer obligations (workers’ compensation, unemployment insurance, payroll withholding) and state data breach laws.

I prioritized official .gov sources and authoritative agency publications. Below is a consolidated summary of the findings and recommended compliance actions for global accounting firms and accountants serving Washington clients.

Summary of key findings (actionable points for global accountants serving WA clients): I searched official Washington state agencies and federal authorities for authoritative, up-to-date (through 2026-01-03) guidance relevant to “Washington compliance consulting for global accountants.” I focused on: Washington Department of Revenue (B&O tax, sales/use tax, economic nexus/remote seller thresholds, registration and apportionment), Washington State Board of Accountancy (license/firm registration, international reciprocity, CPE and firm rules), Washington Secretary of State / Business Licensing Service (foreign entity registration, UBI and annual report), FinCEN (Beneficial Ownership Information / Corporate Transparency Act changes and filing), and employer obligations (workers’ compensation, unemployment insurance, payroll withholding) and state data breach laws.

I prioritized official .gov sources and authoritative agency publications. Below is a consolidated summary of the findings and recommended compliance actions for global accounting firms and accountants serving Washington clients.

Summary of key findings (actionable points for global accountants serving WA clients): Entity registration (foreign firms) Any foreign entity (e.g., a non-U.S. corporation or LLC) that registers to do business in Washington by filing with the Secretary of State is treated as a foreign registrant and must follow Washington filing rules (foreign registration), obtain a UBI via the Business Licensing Application, and file required annual reports.

Use the WA Secretary of State filing portal and WA Business Licensing Service to register and get a UBI. FinCEN / BOI (Corporate Transparency Act) FinCEN’s March 2025 interim final rule narrowed the scope of BOI reporting: U.S. domestic entities and U.S. persons were exempted; only foreign entities that have registered to do business in the U.S. are now “reporting companies” and must file BOI reports under FinCEN deadlines.

Reporting companies registered before March 26, 2025 had short initial filing deadlines (see FinCEN for exact dates and the BOI e-filing portal). Global firms must confirm whether they are a “reporting company” under the revised rule and, if so, file through FinCEN’s BOI e-filing system. 3) Washington tax registration and economic nexus: Washington requires out-of-state and remote sellers (including service providers) to register for B&O tax and collect/submit sales tax if they meet the economic threshold.

The commonly cited threshold: more than $100,000 in combined gross receipts attributable to Washington (current/prior year) triggers registration for B&O and sales tax obligations. Accounting and professional services may be subject to B&O tax; classification and apportionment rules should be reviewed for services.

Register via the WA Business License Application to obtain a UBI/Account ID and DOR account. Washington Board of Accountancy (licensing and firm requirements) Washington recognizes international reciprocity (IQEX pathway for qualified foreign accountants) but applicants must meet education, exam (IQEX), ethics/CPE, and experience requirements; firms providing attest services may have firm registration and peer review/firm ownership rules.

Contact the WA Board of Accountancy for firm licensing details and follow WAC and RCW cited by the Board. Employer obligations if hiring Washington-based employees or contractors Global firms with employees or contractors in WA should register with Washington L&I (workers' compensation), Employment Security Department (unemployment insurance), and Department of Revenue (payroll withholding).

Washington’s independent contractor vs employee rules and workers’ compensation coverage thresholds need attention; register early to avoid penalties. Data handling and state breach laws Washington has state data breach notification and consumer protection requirements; firms handling client data must follow state breach notification timelines and best practices for data security/incident response.

Consult Washington Attorney General consumer protection/breach pages for exact RCW references and notification requirements. Practical compliance checklist for global accountants advising US (WA) clients or operating in WA - Confirm entity status: Is the firm a foreign entity registered with WA Secretary of State?

If yes, determine BOI obligations and register/obtain UBI. - Register for WA Business License (UBI) and with the Department of Revenue if receipts into WA exceed nexus thresholds (commonly $100,000). - Determine tax classification: B&O tax classifications for accounting services, apportionment method, sales/use tax applicability (professional vs taxable digital services), and applicable filing frequency. - If employing in WA, register with L&I (workers’ comp), ESD (unemployment insurance), and DOR (withholding). - CPA licensing / firm registration: ensure individuals and the firm meet WA Board of Accountancy licensing and firm registration rules (IQEX for qualified foreign CPAs, CPE requirements, firm registration for attest work). - BOI filing: if a foreign entity that has registered in WA and not exempt, prepare and file BOI report via FinCEN’s e-filing portal, follow deadlines, and collect required ID documents for beneficial owners/company applicants. - Data privacy & breach readiness: implement data security, retention, and breach notification plans aligned with WA law.

Recommended next steps for drafting the blog/newsletter content (what to include and source links): - Provide a clear, step-by-step registration flow for foreign accounting firms: ( Secretary of State foreign registration; ( Business Licensing Service application/UBI; ( Department of Revenue tax registration if thresholds met; ( Board of Accountancy firm/CPAs licensing steps. - Explain B&O tax basics, the $100k economic nexus threshold and practical examples (remote services, marketplace sales, services to WA clients). - Explain BOI/FinCEN current status for Washington (March 2025 IFR narrowing scope to foreign reporting companies) and link to BOI e-filing instructions. - Include contact points and portal links for each agency and advise on when to seek WA-based legal/tax counsel for firm-level decisions.

I searched official Washington state agencies and federal authorities for authoritative, up-to-date (through 2026-01-03) guidance relevant to “Washington compliance consulting for global accountants.” I focused on: Washington Department of Revenue (B&O tax, sales/use tax, economic nexus/remote seller thresholds, registration and apportionment), Washington State Board of Accountancy (license/firm registration, international reciprocity, CPE and firm rules), Washington Secretary of State / Business Licensing Service (foreign entity registration, UBI and annual report), FinCEN (Beneficial Ownership Information / Corporate Transparency Act changes and filing), and employer obligations (workers’ compensation, unemployment insurance, payroll withholding) and state data breach laws.

I prioritized official .gov sources and authoritative agency publications. Below is a consolidated summary of the findings and recommended compliance actions for global accounting firms and accountants serving Washington clients.

Summary of key findings (actionable points for global accountants serving WA clients): I searched official Washington state agencies and federal authorities for authoritative, up-to-date (through 2026-01-03) guidance relevant to “Washington compliance consulting for global accountants.” I focused on: Washington Department of Revenue (B&O tax, sales/use tax, economic nexus/remote seller thresholds, registration and apportionment), Washington State Board of Accountancy (license/firm registration, international reciprocity, CPE and firm rules), Washington Secretary of State / Business Licensing Service (foreign entity registration, UBI and annual report), FinCEN (Beneficial Ownership Information / Corporate Transparency Act changes and filing), and employer obligations (workers’ compensation, unemployment insurance, payroll withholding) and state data breach laws.

I prioritized official .gov sources and authoritative agency publications. Below is a consolidated summary of the findings and recommended compliance actions for global accounting firms and accountants serving Washington clients.

Summary of key findings (actionable points for global accountants serving WA clients): Entity registration (foreign firms) Any foreign entity (e.g., a non-U.S. corporation or LLC) that registers to do business in Washington by filing with the Secretary of State is treated as a foreign registrant and must follow Washington filing rules (foreign registration), obtain a UBI via the Business Licensing Application, and file required annual reports.

Use the WA Secretary of State filing portal and WA Business Licensing Service to register and get a UBI. FinCEN / BOI (Corporate Transparency Act) FinCEN’s March 2025 interim final rule narrowed the scope of BOI reporting: U.S. domestic entities and U.S. persons were exempted; only foreign entities that have registered to do business in the U.S. are now “reporting companies” and must file BOI reports under FinCEN deadlines.

Reporting companies registered before March 26, 2025 had short initial filing deadlines (see FinCEN for exact dates and the BOI e-filing portal). Global firms must confirm whether they are a “reporting company” under the revised rule and, if so, file through FinCEN’s BOI e-filing system. 3) Washington tax registration and economic nexus: Washington requires out-of-state and remote sellers (including service providers) to register for B&O tax and collect/submit sales tax if they meet the economic threshold.

The commonly cited threshold: more than $100,000 in combined gross receipts attributable to Washington (current/prior year) triggers registration for B&O and sales tax obligations. Accounting and professional services may be subject to B&O tax; classification and apportionment rules should be reviewed for services.

Register via the WA Business License Application to obtain a UBI/Account ID and DOR account. Washington Board of Accountancy (licensing and firm requirements) Washington recognizes international reciprocity (IQEX pathway for qualified foreign accountants) but applicants must meet education, exam (IQEX), ethics/CPE, and experience requirements; firms providing attest services may have firm registration and peer review/firm ownership rules.

Contact the WA Board of Accountancy for firm licensing details and follow WAC and RCW cited by the Board. Employer obligations if hiring Washington-based employees or contractors Global firms with employees or contractors in WA should register with Washington L&I (workers' compensation), Employment Security Department (unemployment insurance), and Department of Revenue (payroll withholding).

Washington’s independent contractor vs employee rules and workers’ compensation coverage thresholds need attention; register early to avoid penalties. Data handling and state breach laws Washington has state data breach notification and consumer protection requirements; firms handling client data must follow state breach notification timelines and best practices for data security/incident response.

Consult Washington Attorney General consumer protection/breach pages for exact RCW references and notification requirements. Practical compliance checklist for global accountants advising US (WA) clients or operating in WA

- Register for WA Business License (UBI) and with the Department of Revenue if receipts into WA exceed nexus thresholds (commonly $100,000).

- Explain B&O tax basics, the $100k economic nexus threshold and practical examples (remote services, marketplace sales, services to WA clients). - Explain BOI/FinCEN current status for Washington (March 2025 IFR narrowing scope to foreign reporting companies) and link to BOI e-filing instructions.

• Confirm entity status: Is the firm a foreign entity registered with WA Secretary of State? If yes, determine BOI obligations and register/obtain UBI.
• Determine tax classification: B&O tax classifications for accounting services, apportionment method, sales/use tax applicability (professional vs taxable digital services), and applicable filing frequency.
• If employing in WA, register with L&I (workers’ comp), ESD (unemployment insurance), and DOR (withholding).
• CPA licensing / firm registration: ensure individuals and the firm meet WA Board of Accountancy licensing and firm registration rules (IQEX for qualified foreign CPAs, CPE requirements, firm registration for attest work).
• BOI filing: if a foreign entity that has registered in WA and not exempt, prepare and file BOI report via FinCEN’s e-filing portal, follow deadlines, and collect required ID documents for beneficial owners/company applicants.
• Data privacy & breach readiness: implement data security, retention, and breach notification plans aligned with WA law. Recommended next steps for drafting the blog/newsletter content (what to include and source links):
• Provide a clear, step-by-step registration flow for foreign accounting firms: ( Secretary of State foreign registration; ( Business Licensing Service application/UBI; ( Department of Revenue tax registration if thresholds met; ( Board of Accountancy firm/CPAs licensing steps.
• Include contact points and portal links for each agency and advise on when to seek WA-based legal/tax counsel for firm-level decisions.