WSR 99-18-121

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 requirement a CPA with a certificate maintained under the reasonable cause exemption must follow in order to return to a previous status (licensed or title use certificate).

Citation of Existing Rules Affected by this Order: New section WAC 4-25-791.

Statutory Authority for Adoption: RCW 18.04.055(11), 18.04.215 (2), (4).

Adopted under notice filed as WSR 99-13-068 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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-3156.2


NEW SECTION
WAC 4-25-791
If I hold a certificate under the reasonable cause exemption to the CPE requirements, how do I apply to return to my previous status as a licensee or a certificate holder?

If you hold a certificate under the reasonable cause exemption, you may not hold out as a CPA in public practice or use the title CPA until your license and/or certificate is returned to its previous status.

To apply to return to your previous status as a licensee or a certificate holder, you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830. An application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board.

To apply to return to your previous status you must submit to the board:

A complete application form including your certification, under the penalty of perjury, that you have:

(1) Not held out in public practice and/or used the title CPA during the time in which you were a certificate holder under the reasonable cause exemption; and

(2) Met the CPE requirements to return to your previous status in WAC 4-25-830;

All applicable fees; and

Other documents or information the board may deem necessary.

Upon approval of your application, your license or notification of certification will be mailed to the last address you provided to the board.

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Washington State Code Reviser's Office