WSR 98-12-021

PERMANENT RULES

BOARD OF ACCOUNTANCY

[Filed May 27, 1998, 2:22 p.m.]



Date of Adoption: April 17, 1998.

Purpose: Lists the records maintained by the agency that are available for public inspection or copying and notifies the public of records (lists of individuals for commercial purposes) which are exempt from access; to comply with the requirement of RCW 42.17.260 that each agency, for informational purposes, publish a listing of records that are available for public inspection and copying.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-520 What public records does the board maintain?.

Statutory Authority for Adoption: RCW 18.04.055.

Other Authority: RCW 42.17.260.

Adopted under notice filed as WSR 98-01-225 on December 24, 1997.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 1, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 1, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.

Effective Date of Rule: Thirty-one days after filing.

May 27, 1998

Dana M. McInturff, CPA

Executive Director

OTS-1900.2

AMENDATORY SECTION (Amending WSR 93-14-050, filed 6/29/93, effective 7/30/93)



WAC 4-25-520  ((Index of public records available.)) What public records does the board maintain? (((1) The board maintains the following records:

(a) A data base file of every Washington certified public accountant. This file contains each certified public accountant's name, address, certificate type and number, certificate issue date, and certificate status;

(b) A data base file of certified public accountant examination candidates. This file contains each candidate's name, address, and candidate identification numbers;

(c) A data base file of certified public accountant firms. This file contains each firm's name, ownership, address, license status, and license number;

(d) A data base file of final orders, declaratory rulings, interpretations, and policy statements abstracted from board meeting minutes;

(e) Formal disciplinary orders of the board;

(f) Board meeting minutes;

(g) Tape recordings of board meetings for the previous six months;

(h) Board policy manual;

(i) Board rules files;

(j) Certified public accountants' continuing education reports and continuing education sponsor agreements; and

(k) Correspondence and materials dealing with regulatory, supervisory, and enforcement responsibilities of the board. The board does not maintain an index of correspondence files.

(2) Under the Public Records Act, chapter 42.17 RCW, the board may not give, sell, or provide access to lists of individuals or firms requested for commercial purposes. The board will provide lists of certified public accountants and/or candidates to bona fide educational and professional organizations.)) The board maintains the following public records:

(1) A data base of every Washington CPA. This file contains: Each CPA's name and address, and their certificate type, number, issue date, and status;

(2) A data base of CPA examination candidates. This file contains: Each candidate's name, address, and identification numbers;

(3) A data base of CPA firms. This file contains each firm's name, ownership, address, license status, and license number;

(4) A data base of final orders, declaratory rulings, interpretations, and policy statements abstracted from board meeting minutes;

(5) Formal disciplinary orders of the board;

(6) Board meeting minutes;

(7) Board policy manual;

(8) Board rules files;

(9) CPA's continuing education reports and continuing education sponsor agreements; and

(10) Documents dealing with the regulatory, supervisory, and enforcement responsibilities of the board.

The board may not give, sell, or provide access to lists of individuals requested for commercial purposes. The board provides lists of CPAs and/or CPA examination candidates to bona fide educational and professional organizations.



[Statutory Authority: Chapter 42.17 RCW. 93-14-050, 4-25-520, filed 6/29/93, effective 7/30/93.]

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