WSR 99-23-048

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed November 15, 1999, 9:45 a.m. , effective January 1, 2000 ]

Date of Adoption: October 29, 1999.

Purpose: To prescribe the documentation a Washington certified public accountant (CPA) must retain to support their eligibility for continuing professional education (CPE) credits.

Citation of Existing Rules Affected by this Order: New section WAC 4-25-833.

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

Adopted under notice filed as WSR 99-19-041 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 1, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0.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-3162.1


NEW SECTION
WAC 4-25-833
What documentation must I retain to support my eligibility for CPE credits?

(1) For each program for which you claim CPE credit you must retain documentation to support all of the following required information:

(a) Program sponsor;

(b) Title of program or description of content;

(c) Date(s) attended;

(d) Number of CPE credit hour(s); and

(e) Acceptable evidence of completion.

(2) Acceptable evidence supporting the requirements of subsection (1) of this section includes:

(a) For group programs, a certificate, or other acceptable verification as defined by board policy, that is supplied by the program sponsor;

(b) For self-study programs, a certificate supplied by the program sponsor after satisfactory completion of a workbook or examination;

(c) For a university or college course, a record of the grade you received;

(d) For instruction credit, evidence obtained from the program sponsor of your having been the instructor or discussion leader at the program; or

(e) For published articles or books, evidence of publication.

(3) You are responsible for documenting your entitlement to the CPE credit you claim on your license and/or certificate renewal form. You must retain the supporting documentation for CPE credit claimed for five years after completion of the program.

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Washington State Code Reviser's Office