PERMANENT RULES
Date of Adoption: July 30, 1999.
Purpose: To prescribe the requirements an applicant who holds a certificate/valid license issued by another state must follow in order to apply for a Washington CPA license and/or certificate.
Citation of Existing Rules Affected by this Order: New section WAC 4-25-746.
Statutory Authority for Adoption: RCW 18.04.055, 18.04.180, 18.04.215(3).
Adopted under notice filed as WSR 99-13-064 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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-3152.1
NEW SECTION
WAC 4-25-746
How do I apply for a Washington state CPA
license and/or certificate if I hold a valid CPA certificate,
license or permit in another state?
Pursuant to RCW 18.04.180 and 18.04.215(3) the board may issue a certificate and/or license if you hold a CPA certificate, license or permit issued by another state. To apply for a Washington state CPA license and/or certificate you must use the application form provided by the board and satisfy CPE requirements in WAC 4-25-830. 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 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 Washington state CPA 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 and you may not hold out as a CPA in public practice until you have filed a complete application with the board. A licensee may only practice public accountancy in a licensed CPA firm meeting the requirements of WAC 4-25-750.
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