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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 1, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 0, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.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 . . . $ ((200)) 230
(b) Reexamination, four sections . . . $ ((180)) 205
(((c) Reexamination, three sections . . . $ 155))
(((d))) (c) Reexamination, two sections . . . $ ((135)) 155
(((e))) (d) Reexamination, one section . . . $ ((120)) 140
(((f))) (e) Administration of examination for

out-of-state applicants . . .

$ ((75)) 90
(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) . . . $ ((25))

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.]

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