WSR 99-18-123

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed September 1, 1999, 11:41 a.m. , effective January 1, 2000 ]

Date of Adoption: July 30, 1999.

Purpose: To prescribe the requirements a person or firm must follow to modify a board order or reinstate a certificate or license suspended or revoked by the board.

Citation of Existing Rules Affected by this Order: New section WAC 4-25-795.

Statutory Authority for Adoption: RCW 18.04.055(11), 18.04.335.

Other Authority: RCW 34.05.220.

Adopted under notice filed as WSR 99-13-070 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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 24, 1999

Dana M. McInturff, CPA

Executive Director

OTS-3158.1


NEW SECTION
WAC 4-25-795
How do I apply for reinstatement of a revoked or suspended CPA license and/or certificate?

If your CPA license and/or certificate was revoked or suspended by the board pursuant to RCW 18.04.295, 18.04.305 and/or 18.04.335, you may not hold out as a CPA in public practice or use the title CPA until your license and/or certificate is reinstated by the board.

You may apply to the board for modification of the suspension or revocation after one year has elapsed from the effective date of the board's order revoking or suspending your license and/or certificate unless the board sets some other period by order. However, if you made a previous application with respect to the same order, no additional application will be considered before the lapse of an additional year following the board's decision on the last such previous application.

To apply for reinstatement of a revoked or suspended license and/or certificate 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 for reinstatement, you must submit to the board:

A complete reinstatement 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 your license and/or certificate was suspended or revoked;

(2) Met the CPE requirements for reinstatement in WAC 4-25-830; and

(3) Met the CPE supporting documentation requirements in WAC 4-25-833;

All applicable fees;

Source documents as evidence of eligibility for CPE credit for all courses claimed in order to meet CPE requirements as defined by WAC 4-25-833;

Written substantiation of the reasons constituting good cause for the reinstatement;

Two supporting recommendations, under penalty of perjury, from CPA licensees who have personal knowledge of your activities since the suspension or revocation was imposed; and

Other documents or information which the board may deem necessary.

In considering the reinstatement application, the board may consider all relevant factors, including but not limited to:

The offense for which you were disciplined;

Your activities since the disciplinary penalty was imposed;

Your activities during the time the certificate or permit was in good standing;

Your rehabilitative efforts;

Restitution to damaged parties in the matter for which the penalty was imposed; and

Your general reputation for truth and professional probity.

If the board decides to consider the merits of your application for reinstatement, in the board's discretion, a hearing may be held following such procedures as the board deems suitable for the particular case. If the board decides that it will not consider the merits of your application for reinstatement, then this constitutes final agency action and there is no further administrative review available to you. As a condition of reinstatement, the board may impose such terms and conditions as it deems suitable.

The board will not consider an application for reinstatement while you are under sentence for any criminal offense, including any period during which you are on court-imposed probation or parole.

[]

Washington State Code Reviser's Office