PERMANENT RULES
Date of Adoption: April 28, 2000.
Purpose: To introduce the board's rules, chapter 4-25 WAC, advises the reader of the authority given to the board by the legislature to enact rules and the subjects covered by the board's rules.
Citation of Existing Rules Affected by this Order: Amending WAC 4-25-400 What is the authority for and the purpose of the board's rules?
Statutory Authority for Adoption: RCW 18.04.055.
Adopted under notice filed as WSR 00-07-004 on March 3, 2000.
Changes Other than Editing from Proposed to Adopted Version: Added explanatory phrase "chapter 18.04 RCW" after the words "Public Accountancy Act (act)" located in the first sentence following the introductory question (title).
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0. Effective Date of Rule: June 30, 2000.
May 8, 2000
Dana M. McInturff, CPA
Executive Director
OTS-3842.2
AMENDATORY SECTION(Amending WSR 93-12-063, filed 5/27/93,
effective 7/1/93)
WAC 4-25-400
((Preamble.)) What is the authority for and
the purpose of the board's rules?
((These rules are adopted by
the Washington state board of accountancy, pursuant to its
authority under RCW 18.04.055, the Public Accounting Act. Their
purpose is to promote and protect the public interest by
implementing the provisions of that act, which provide for the
certifying and licensing of practitioners of public accountancy
and the regulation of the practice of public accountancy. The
further purpose is the enhancing of the reliability of
information which is used for guidance in financial transactions
or for accounting for or assessing the financial status or
performance of commercial, noncommercial, and governmental
enterprises.)) The Public Accountancy Act (act), chapter 18.04 RCW, establishes the board as the licensing and disciplinary
agency for certified public accountants (CPA) and CPA firms. The
act authorizes the board to promulgate rules to carry out the
purpose of the act, which include:
• Protecting the public interest; and
• Enhancing the reliability of information used for guidance in financial transactions or for accounting for or assessing financial status or performance.
The board's rules, contained in chapter 4-25 WAC, encompass these subjects:
• Definitions;
• Administration of the board;
• Ethics and prohibited practices;
• Certifying and licensing entry and renewal requirements;
• Continuing competency; and
• Regulation and enforcement.
[Statutory Authority: RCW 18.04.055. 93-12-063, § 4-25-400, filed 5/27/93, effective 7/1/93.]