WSR 99-02-009
PERMANENT RULES
BOARD OF ACCOUNTANCY
[Filed December 24, 1998, 12:07 p.m., effective May 7, 1999]
Date of Adoption: December 18, 1998.
Purpose: To amend the fees the board charges to take the certified public accountant (CPA) examination and for dishonored checks.
Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530 Fees.
Statutory Authority for Adoption: RCW 18.04.055, 18.04.065, and 18.04.195(b).
Adopted under notice filed as WSR 98-22-066 on November 3, 1998.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 1, repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.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: May 7, 1999.
December 21, 1998
Dana M. McInturff, CPA
Executive Director
OTS-2646.2
AMENDATORY SECTION (Amending WSR 96-12-060, filed 5/31/96, effective 7/1/96)
WAC 4-25-530 Fees. ((Commencing July 1, 1996,)) The board
shall charge the following fees:
| (1) | CPA examination applications: | |
| (a) | First-time . . . | $ (( |
| (b) | Reexamination, four sections . . . | $ (( |
| (( |
||
| (( |
Reexamination, two sections . . . | $ (( |
| (( |
Reexamination, one section . . . | $ (( |
| (( |
Administration of examination for
out-of-state applicants . . . |
$ (( |
| (2) | Application for certificate . . . | $ 50 |
| (3) | Application for certificate by | |
| reciprocity from other jurisdictions . . . | $ 150 | |
| (4) | Biennial license to practice public | |
| accounting, includes certificate | ||
| renewal fee . . . | $ 80 | |
| (5) | Biennial certificate renewal . . . | $ 25 |
| (6) | Biennial firm license: | |
| (a) | Sole proprietorships (with one or | |
| more employees) . . . | $ 60 | |
| (b) | Partnerships and limited | |
| liability partnerships . . . | $ 60 | |
| (c) | P.S. corporations and limited | |
| liability companies . . . | $ 60 | |
| (d) | Amendment to firm license . . . | $ 10 |
| (7) | Copies of records, per page . . . | $0.10 |
| (8) | Printed listing of CPAs, CPA firms, | |
| CPA exam candidates, set up charge | ||
| plus $.01/record . . . | $ 50 | |
| (9) | Computer diskette listing of CPAs, | |
| CPA firms, CPA exam candidates . . . | $ 50 | |
| (10) | Applications for reinstatement . . . | $ 25 |
| (11) | Replacement CPA certificates . . . | $ 25 |
| (12) | Quality assurance review program per | |
| financial statement report review | ||
| (includes monitoring reviews for up | ||
| to two years) . . . | $ 225 | |
| (13) | Late or incomplete individual or firm | |
| renewal application, per month or part | ||
| thereof, to a maximum of $200 per | ||
| application . . . | $ 25 | |
| (14) | Dishonored check fee (including, | |
| but not limited to, insufficient | ||
| funds or closed accounts) . . . | $ (( 30 |
Note: The board may waive late filing fees for good cause.
[Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]