PERMANENT RULES
Date of Adoption: October 25, 2002.
Purpose: To remove references to "permits" and "permitholders"; set the fee for a certificateholder to convert to a licensee; increase fee for candidates of another state to take the CPA examination in Washington state; increase fees for applications to take the CPA examination.
Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530 Fees.
Statutory Authority for Adoption: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3).
Adopted under notice filed as WSR 02-17-050 on August 15, 2002.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.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Repealed 0;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Repealed 0;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 1,
Repealed 0.
Effective Date of Rule:
December 31, 2002.
October 29, 2002
Dana M. McInturff, CPA
Executive Director
OTS-5676.2
AMENDATORY SECTION(Amending WSR 01-22-036, filed 10/30/01,
effective 12/1/01)
WAC 4-25-530
Fees.
The board shall charge the following
fees:
| (1) | CPA examination applications: | |
| (a) | First-time . . . . . . . . . . . . | $(( 284 |
| (b) | Reexamination, four sections . . . . . . . . . . . . | $(( 259 |
| (c) | Reexamination, two sections . . . . . . . . . . . . | $(( 182 |
| (d) | Reexamination, one section . . . . . . . . . . . . | $(( 154 |
| (e) | Administration of examination for out-of-state applicants . . . . . . . . . . . . | $(( 110 |
| (2) | (( |
$300 |
| (3) | Renewal of license, certificate, (( |
$200 |
| (4) | CPA firm license and renewal fee (sole proprietorships with no employees are exempt) | $200 |
| (5) | Amendment to firm license . . . . . . . . . . . . | $25 |
| (6) | Copies of records, per page exceeding fifty pages . . . . . . . . . . . . | $0.50 |
| (7) | Printed listing of CPA exam candidates . . . . . . . . . . . . | $75 |
| (8) | Computer diskette listing of licensees,
certificateholders, (( |
$75 |
| (9) | Applications for reinstatement of license,
(( |
$450 |
| (10) | Replacement CPA (( |
$50 |
| (11) | Quality assurance review program fee (includes monitoring reviews for up to two years) . . . . . . . . . . . . | $400 |
| (12) | Late fee . . . . . . . . . . . . | $100 |
| (13) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . . . . . . . . . | $35 |
| (14) | Application for certificateholder to convert to a license . . . . . . . . . . . . | $0 |
| Note: | The board may waive late filing fees for good cause. |
[Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), and 18.04.350(2). 01-22-036, § 4-25-530, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(7), 18.04.195(6) and 18.04.205(4). 99-18-112, § 4-25-530, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]