WSR 99-23-047

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed November 15, 1999, 9:44 a.m. , effective January 1, 2000 ]

Date of Adoption: October 29, 1999.

Purpose: To inform Washington certified public accountants (CPAs) how to report completed CPE to the board.

Citation of Existing Rules Affected by this Order: New section WAC 4-25-832.

Statutory Authority for Adoption: RCW 18.04.055, 18.04.105(8).

Adopted under notice filed as WSR 99-19-040 on September 13, 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 1, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0. Effective Date of Rule: January 1, 2000.

November 9, 1999

Dana M. McInturff, CPA

Executive Director

OTS-3161.1


NEW SECTION
WAC 4-25-832
How do I report my CPE to the board?

In order to apply for renewal of your CPA license and/or certificate, you must satisfy the board's CPE and supporting documentation requirements.

The reporting of compliance with CPE requirements is concurrent with the application for license and/or certificate renewal. When you complete your renewal form, you are required to sign a statement certifying under the penalty of perjury that you complied with the board's CPE requirements as defined in WAC 4-25-830 and supporting documentation requirements as defined in WAC 4-25-833.

The board audits, on a test basis, compliance with CPE and supporting documentation requirements as certified on the license and/or certificate renewal form. As part of this audit the board may require a general description of each course's contribution to your professional competence.

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Washington State Code Reviser's Office