WSR 99-18-115

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed September 1, 1999, 11:37 a.m. , effective January 1, 2000 ]

Date of Adoption: July 30, 1999.

Purpose: To prescribe the requirements an applicant must follow in order to apply for an initial CPA license and/or certificate.

Citation of Existing Rules Affected by this Order: New section WAC 4-25-745.

Statutory Authority for Adoption: RCW 18.04.055, 18.04.105, 18.04.215.

Adopted under notice filed as WSR 99-13-063 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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-3151.1


NEW SECTION
WAC 4-25-745
How do I apply for an initial CPA license and/or certificate?

To apply for an initial license and/or certificate you must use the application form provided by the board. You need to fully complete the form, have your signature notarized, and submit the form, all applicable fees, and all required documentation to the board's office.

An initial application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board. When the processing of your application is complete, notification will be mailed to the last address you provided to the board.

Your initial license and/or certificate will expire on June 30 of the third calendar year following initial licensure and/or certification.

You may not use the title CPA until you receive written notice from the board of your Washington state CPA certificate number. You may not hold out as a CPA in public practice until you receive written notice from the board of your Washington state CPA license and certificate number. A licensee may only practice public accountancy in a licensed CPA firm meeting the requirements of WAC 4-25-750.

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Washington State Code Reviser's Office