WSR 97-22-080



[Filed November 4, 1997, 3:45 p.m.]

Subject of Possible Rule Making: WAC 4-25-810 Continuing professional education (CPE), (1) Hours required.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 18.04.055(7) and 18.04.215(4).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: In fulfilling its obligation to investigate complaints from the public against certified public accountants (CPAs), the board has become aware that CPAs could benefit from a refresher on board rules and regulations on a regular basis. Many of the complaints received by the board could have been avoided by the CPA had the CPA been aware of the current board rules. The accounting profession is constantly changing and the board is required by Executive Order to systematically review its rules on a regular basis. The board wishes to accomplish a heightened awareness of the board rules, especially as they pertain to ethics, through required continuing professional education. Amendment to the rule will require certified public accountants to acquire a number of hours in ethics related courses on a regular basis to maintain an understanding and awareness of the board's rules and regulation in an ever changing environment.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Agency study.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by writing to Dana M. McInturff, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, (360) 664-9194, FAX (360) 664-9190, e-mail

October 22, 1997

Dana M. McInturff

Executive Director

Legislature Code Reviser


Washington State Code Reviser's Office