The WSBA is committed to being accountable to its members and the public for its finances and welcomes your questions and suggestions about financial matters. The Budget and Audit Committee of the Board of Governors oversees Bar finances.
WSBA Budget
Read the FY 2026 WSBA Budget for fiscal year ending Sept. 30, 2026.
Read the FY 2025 WSBA Reforecast Budget for fiscal year ending Sept. 30, 2025.
Past WSBA Budgets
FY 2024 │ FY 2023 │ FY 2022 │ FY 2021 │ FY 2020
Financial Reports
The Bar's fiscal year is Oct. 1–Sept. 30. The WSBA produces internal unaudited financial statements monthly. These reports are made up of income (profit/loss) statements for each of the WSBA’s cost centers. Reports show monthly and year-to-date financial activities and the budget associated with each of those activities. A summary sheet combining all cost centers provides an overall picture of the Bar's financial status at the end of each month, and a cash balances statement shows the WSBA’s current cash and investments allocations. WSBA’s year-end financial statements are audited each year by an independent accounting firm.
Financial Statement
Sections Financial Statements
Year-End Audit Report
At the end of each year, the Bar engages an independent certified public accounting firm to audit our financial statements. In addition to verifying financial statement accuracy, the auditors review, analyze, and test internal controls over reporting, management oversight, and various systems related to the WSBA’s finances and overall operations of the organization. The Budget and Audit Committee reviewed the fiscal year 2025 year-end financial results at its February 2025 meeting. As in prior years, the WSBA received an unmodified opinion for the fiscal year ending Sept. 30, 2025. No material weaknesses were noted, and no management letter was issued. The results of this very positive audit indicate that the WSBA’s finances are accurate in all material aspects.
Lawyer License Fees
License fees are the main source of funding for WSBA programs, services, and operations. As fiduciaries, the Board of Governors must set license fees at a level that enables the Bar to continue to meet our regulatory obligations, advance our mission, provide value to our members at reasonable cost, and preserve a prudent level of reserves. In 2025, the Board of Governors adopted a License Fee Policy that outlines it’s approach to setting the fees. The Board typically sets licenses fees over a year in advance of the applicable license year. In recent years, the Board has approved license fees some time between September and November, for the year after next. For example, the 2027 license fees were set by the Board in November 2025. Additional information is available on our website about the License Fee Policy and annual fees.
Learn about our License Fee Exemptions and Payment Plan.
