WSR 99-18-112

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed September 1, 1999, 11:35 a.m. , effective January 1, 2000 ]

Date of Adoption: July 30, 1999.

Purpose: To align fees for CPA certificate applications, license fees, certificate renewal fees, and firm license fees with legislation extending the renewal period from a two-year period to a three-year renewal period.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530.

Statutory Authority for Adoption: RCW 18.04.055, 18.04.065.

Other Authority: RCW 18.04.105(7), 18.04.195(6), 18.04.205(4).

Adopted under notice filed as WSR 99-13-061 on June 11, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: January 1, 2000.

August 23, 1999

Dana M. McInturff, CPA

Executive Director

OTS-3149.1


AMENDATORY SECTION(Amending WSR 99-02-009, filed 12/24/98, effective 5/7/99)

WAC 4-25-530
Fees.

The board shall charge the following fees:


(1) CPA examination applications:
(a) First-time . . . . . . . . . . . . $ 230
(b) Reexamination, four sections . . . . . . . . . . . . $ 205
(c) Reexamination, two sections . . . . . . . . . . . . $ 155
(d) Reexamination, one section . . . . . . . . . . . . $ 140
(e) Administration of examination for

out-of-state applicants . . . . . . . . . . . .

$ 90

(2) Application for certificate . . . . . . . . . . . . $ ((50))

75

(3) Application for certificate by
reciprocity from other jurisdictions . . . . . . . . . . . . $ ((150))

225

(4) ((Biennial)) License to practice public
accounting, includes certificate
renewal fee . . . . . . . . . . . . $ ((80))

120

(5) ((Biennial)) Certificate renewal . . . . . . . . . . . . $ ((25))

40

(6) ((Biennial)) Firm license:
(a) Sole proprietorships (with one or
more employees) . . . . . . . . . . . . $ ((60))

90

(b) Partnerships and limited
liability partnerships . . . . . . . . . . . . $ ((60))

90

(c) P.S. corporations and limited
liability companies . . . . . . . . . . . . $ ((60))

90

(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(b).  99-02-009, 4-25-530, filed 12/24/98, effective 5/7/99.  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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