Sole Proprietorship
306 of Washington’s 1,430 registered CPA firms take this form — 21.4%.
What a sole proprietorship is here
A sole proprietorship is one person practising in their own name or under a trading name, with no separate legal entity behind them. Roughly a quarter of registered firms are this, which is worth remembering before picturing an office.
The legal form tells you how the practice is organised and what it answers for. It does not tell you how big it is, how long it has been going, or whether anyone there is licensed — individual CPAs hold their own licences, and this register does not link the two.
The oldest firm still registered in this form goes back to 1984.
Where they are
| Town | Firms | Share |
|---|---|---|
| Seattle | 30 | 9.8% |
| Spokane | 14 | 4.6% |
| Bellevue | 13 | 4.2% |
| Vancouver | 10 | 3.3% |
| Kirkland | 8 | 2.6% |
| Bothell | 7 | 2.3% |
| Tacoma | 7 | 2.3% |
| Renton | 7 | 2.3% |
| Lynnwood | 7 | 2.3% |
| Olympia | 6 | 2.0% |
| Mercer Island | 6 | 2.0% |
| Bellingham | 6 | 2.0% |
| Auburn | 5 | 1.6% |
| Federal Way | 5 | 1.6% |
| Spokane Valley | 5 | 1.6% |
| Edmonds | 4 | 1.3% |
| Everett | 4 | 1.3% |
| Bainbridge Island | 4 | 1.3% |
| Walla Walla | 4 | 1.3% |
| Chehalis | 3 | 1.0% |
| Duvall | 3 | 1.0% |
| Wenatchee | 3 | 1.0% |
| Snohomish | 3 | 1.0% |
| Redmond | 3 | 1.0% |
| Kent | 3 | 1.0% |
| Shelton | 3 | 1.0% |
None of the 306 licences in this form has a Board order published against it. Note what that does and does not mean: the Board has published orders as documents only since 1 January 2020, so an older matter would not show here at all.
The firms
| Firm, as the Board holds it | Registration | Legal form | Registered since |
|---|---|---|---|
| A. HARDER CPA | F50167 | Sole Proprietorship | 2021 |
| ALAN JONES | F2920 | Sole Proprietorship | 1993 |
| ALAN SHEVINS, CPA | F3895 | Sole Proprietorship | 1998 |
| ALICE K. YIU, CPA | F4267 | Sole Proprietorship | 2001 |
| ALLAN D. ACHESON, CPA | F2836 | Sole Proprietorship | 1992 |
| AMANDA & COMPANY, CPA | F5099 | Sole Proprietorship | 2007 |
| ANA-MARIA BOTOCAN, CPA | F48483 | Sole Proprietorship | 2019 |
| ANN K. TAYLOR, CPA | F47156 | Sole Proprietorship | 2009 |
| ANTHONY E. TEETERS, CPA | F3593 | Sole Proprietorship | 1997 |
| ARTHUR C. O'BRIEN CPA | F4603 | Sole Proprietorship | 2003 |
| Arleen Ibay, CPA | F51126 | Sole Proprietorship | 2021 |
| BARRY W. MERRELL, CPA | F2895 | Sole Proprietorship | 1993 |
| BEN M. ADAMS, CPA | F4359 | Sole Proprietorship | 2002 |
| BERNARD MCELDOWNEY | F6195 | Sole Proprietorship | 2015 |
| BRAD MILLER, CPA | F3661 | Sole Proprietorship | 1997 |
| BRANT J. BAKER, CPA | F3576 | Sole Proprietorship | 1996 |
| BRIAN J. KELLY, CPA | F447 | Sole Proprietorship | 1984 |
| BRIAN KOHN, CPA | F2655 | Sole Proprietorship | 1991 |
| BRUCE J. TOEWS, CPA | F3358 | Sole Proprietorship | 1995 |
| BRUCE M. MCLEAN, CPA | F2389 | Sole Proprietorship | 1990 |
| C. ROBERT MORSEBURG, CPA | F2234 | Sole Proprietorship | 1990 |
| CARIGEN'S CERTIFIED PUBLIC ACCOUNTANTS | F48410 | Sole Proprietorship | 2018 |
| CAROL S. TALLEY, CPA | F4671 | Sole Proprietorship | 2004 |
| CAROLYN E. LINEBACK, CPA | F4610 | Sole Proprietorship | 2003 |
| CATHY L. ST. JOHN, CPA | F3663 | Sole Proprietorship | 1997 |
| CHARLES B. JOHNSON, CPA | F6370 | Sole Proprietorship | 2016 |
| CHARLES G. THRASH, CPA | F353 | Sole Proprietorship | 1984 |
| CHING T LOK CPA | F5774 | Sole Proprietorship | 2012 |
| CHRIS T. BENNETT, CPA | F1447 | Sole Proprietorship | 1987 |
| CHRIS W. STRAND CPA | F6088 | Sole Proprietorship | 2014 |
| CHRISTINA J. GEHRKE, CPA | F45242 | Sole Proprietorship | 1995 |
| CHRISTINE B. BRUNNER, CPA | F3859 | Sole Proprietorship | 1998 |
| CLAIRE HENKE CRAMER, CPA | F2524 | Sole Proprietorship | 1991 |
| COLLEEN A. BRAA, CPA | F5229 | Sole Proprietorship | 2009 |
| COURTNEY B. JANICKI, CPA | F5926 | Sole Proprietorship | 2013 |
| CRAIG S. RUTHFORD, CPA | F1448 | Sole Proprietorship | 1987 |
| CRAIG SCHOUTEN, CPA | F5981 | Sole Proprietorship | 2014 |
| CRAIG W. REYNOLDS, CPA | F5425 | Sole Proprietorship | 2010 |
| CURTIS J. DALRYMPLE | F46785 | Sole Proprietorship | 2005 |
| CYNTHIA A WILBERT, CPA | F5552 | Sole Proprietorship | 2011 |
| Carolee S. Rame, CPA | F56098 | Sole Proprietorship | 2024 |
| Chris William Strand CPA | F59212 | Sole Proprietorship | 2026 |
| DANA L. FREELAND, CPA | F2697 | Sole Proprietorship | 1992 |
| DANIEL S KIM, CPA | F47845 | Sole Proprietorship | 2013 |
| DARLENE G. JOHNSON, CPA | F50467 | Sole Proprietorship | 2021 |
| DAVE HOPPES, CERTIFIED PUBLIC ACCOUNTANT | F4592 | Sole Proprietorship | 2003 |
| DAVID CRAM CPA | F5990 | Sole Proprietorship | 2014 |
| DAVID DIERST CPA | F5876 | Sole Proprietorship | 2013 |
| DAVID E. DEGROOT, CPA | F5241 | Sole Proprietorship | 2009 |
| DAVID M. BEAIL, CPA | F6070 | Sole Proprietorship | 2014 |
| DAVID M. LONG JR., CPA | F47281 | Sole Proprietorship | 2010 |
| DAVID R. MATHERLY, CPA | F2392 | Sole Proprietorship | 1990 |
| DAVID S. CHRISTY, CPA | F3035 | Sole Proprietorship | 1993 |
| DAVID T. JAHNS, CPA | F5723 | Sole Proprietorship | 2012 |
| DE ANN TANGVALD, CPA | F6158 | Sole Proprietorship | 2015 |
| DEBBIE MAINE, CPA | F4613 | Sole Proprietorship | 2003 |
| DEBBIE WHITCOMB, CPA | F45769 | Sole Proprietorship | 1998 |
| DEE ANN BROWER, CPA | F48177 | Sole Proprietorship | 2016 |
| DN WEBB CPA | F6340 | Sole Proprietorship | 2016 |
| DON LASHER CPA | F5385 | Sole Proprietorship | 2010 |
| DONALD R. PETERS, CPA | F403 | Sole Proprietorship | 1984 |
| DOROTHY R. WAGSHOLM, CPA | F3743 | Sole Proprietorship | 1997 |
| DOUGLAS BRICKLEY, CPA | F2197 | Sole Proprietorship | 1990 |
| DUANE E. ANDERSON, CPA | F3698 | Sole Proprietorship | 1997 |
| Dan Jordan, Certified Public Accountant | F55069 | Sole Proprietorship | 2024 |
| Devon Wanderon CPA | F58033 | Sole Proprietorship | 2025 |
| Donald G Watts CPA | F52132 | Sole Proprietorship | 2022 |
| E. GLENN EVERITT, JR., CPA | F3450 | Sole Proprietorship | 1996 |
| EDILBERTO R. GOLLA, CPA | F672 | Sole Proprietorship | 1984 |
| EDWARD JOHN PETERSEN, CPA | F4704 | Sole Proprietorship | 2004 |
| EDWARD L. ORCUTT, CPA | F4177 | Sole Proprietorship | 2000 |
| EDWARD P. RICH, CPA | F2684 | Sole Proprietorship | 1992 |
| ELAINE E FORNEY, CPA | F6276 | Sole Proprietorship | 2016 |
| ELIZABETH A. PRAY, CPA, MS TAX | F431 | Sole Proprietorship | 1984 |
| ELIZABETH J. DUXBURY, CPA | F6064 | Sole Proprietorship | 2014 |
| ERIC S RAU CPA | F6546 | Sole Proprietorship | 2018 |
| ERIC S. BROSVIK, CPA | F5734 | Sole Proprietorship | 2012 |
| Elizabeth Rider | F52293 | Sole Proprietorship | 2022 |
| Eric S. Parker, CPA | F60110 | Sole Proprietorship | 2026 |
| FIAT PROFESSIONAL SERVICES CPA | F6569 | Sole Proprietorship | 2018 |
| FLATHERS CONSULTING GROUP | F6244 | Sole Proprietorship | 2015 |
| FONDAHN CPA | F48352 | Sole Proprietorship | 2017 |
| FORENSIC ACCOUNTING CONSULTING | F3147 | Sole Proprietorship | 1994 |
| FRANK H TSE CPA | F6487 | Sole Proprietorship | 2018 |
| GAIL TOEBE, CPA | F2188 | Sole Proprietorship | 1990 |
| GALE E. SMITH, CPA | F5189 | Sole Proprietorship | 2008 |
| GARY E. SWEAT | F2626 | Sole Proprietorship | 1991 |
| GARY HESLOP CPA | F4749 | Sole Proprietorship | 2004 |
| GAYLON BOLEY CPA | F47818 | Sole Proprietorship | 2013 |
| GEOFFREY SHELTON, CPA | F3002 | Sole Proprietorship | 1993 |
| GEORGE R. BRALY, CPA | F2512 | Sole Proprietorship | 1991 |
| GERALD L. GREER, CPA | F1325 | Sole Proprietorship | 1986 |
| GLEN A. AUSTIN, CPA | F1478 | Sole Proprietorship | 1987 |
| GORDON CRAIG CPA | F48227 | Sole Proprietorship | 2016 |
| GREGORY S. PARRY, CPA | F3526 | Sole Proprietorship | 1996 |
| Gary W Stachlowski | F58840 | Sole Proprietorship | 2025 |
| HARLEY F. BROE, CPA | F937 | Sole Proprietorship | 1984 |
| HARMON ACCOUNTING SERVICES | F3907 | Sole Proprietorship | 1998 |
| HARVEY J. ROTHSCHILD, III, CPA | F1376 | Sole Proprietorship | 1986 |
| HDW TAX SERVICES | F5829 | Sole Proprietorship | 2012 |
| HEIDI L MASTERSON, CPA | F6177 | Sole Proprietorship | 2015 |
| HENRY WOOD, CPA | F5315 | Sole Proprietorship | 2009 |
| HILSINGER & COMPANY | F48591 | Sole Proprietorship | 2021 |
| HOUSTON BARCLAY, CPA | F1722 | Sole Proprietorship | 1991 |
| ILUVTAX.COM | F56112 | Sole Proprietorship | 2024 |
| Immaterial Consulting | F50750 | Sole Proprietorship | 2021 |
| J K BAERWALD, CPA | F5869 | Sole Proprietorship | 2013 |
| J. ERIC KIMBALL, CPA | F4298 | Sole Proprietorship | 2001 |
| JACK B. PERSON, CPA | F46930 | Sole Proprietorship | 2007 |
| JACQUELINE M. PERRIELLA, CPA | F2778 | Sole Proprietorship | 1992 |
| JAMES A. CAROTHERS, CPA | F47421 | Sole Proprietorship | 2010 |
| JAMES W. MCKEAN, CPA | F2816 | Sole Proprietorship | 1992 |
| JANA W. HELMUTH, CPA | F46978 | Sole Proprietorship | 2007 |
| JANE GRAY CPA | F5123 | Sole Proprietorship | 2007 |
| JANELLA SWANSON, CPA | F5712 | Sole Proprietorship | 2012 |
| JD MARTIN, CPA | F6502 | Sole Proprietorship | 2018 |
| JEAN K. FRAZIER CPA | F4205 | Sole Proprietorship | 2000 |
| JEAN MAFFETT, CPA | F47216 | Sole Proprietorship | 2009 |
| JEFF T. CUNNINGHAM, CPA | F2662 | Sole Proprietorship | 1991 |
| JEFFERY E. GUDDAT, CPA | F573 | Sole Proprietorship | 1984 |