WSR 99-18-120

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed September 1, 1999, 11:40 a.m. , effective January 1, 2000 ]

Date of Adoption: July 30, 1999.

Purpose: To prescribe the requirements a CPA must follow in order to renew a certificate/license; to provide clear instructions to CPAs renewing their certificate/license; to conform board rule to the amendments to chapter 18.04 RCW by the 1999 legislature.

Citation of Existing Rules Affected by this Order: New section WAC 4-25-790.

Statutory Authority for Adoption: RCW 18.04.105, 18.04.215.

Adopted under notice filed as WSR 99-13-067 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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-3155.1


NEW SECTION
WAC 4-25-790
How do I renew my CPA license and/or certificate?

To renew your license and/or certificate you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830. In January of the year of expiration, a renewal form will be mailed to the last address you provided to the board. Renewal of your license constitutes renewal of your certificate.

To renew your license and/or certificate, you must submit to the board by April 30th of the year of expiration:

A complete renewal application form including your certification that you have complied with the CPE requirements of WAC 4-25-830 and the supporting documentation requirements of WAC 4-25-833;

All applicable fees; and

All required documentation.

A renewal application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board. Upon completion of processing, your license or confirmation of your renewal certificate will be mailed to the last address you provided to the board.

A license and/or certificate renewal expires on June 30 of the third calendar year following the renewal.

Failure to file a complete application for certificate and/or license renewal by April 30 of the year of expiration will result in late fees. The board may waive, reduce, or extend the due date of renewal and/or late fees based on individual hardship.

If you fail to file a complete application for certificate and/or license renewal by June 30 of the year of expiration your license and/or certificate will lapse. If your license and/or certificate has lapsed, you may not use the title CPA or hold out as a CPA in public practice.

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Washington State Code Reviser's Office