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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 1, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0.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
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.