Subject of Possible Rule Making: WAC 4-25-721 What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs?

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 18.04.055.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The uniform certified public accountant (CPA) examination is moving to a computer-based format. The rule making is necessary to transition to a computer-based format.

     Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

     Process for Developing New Rule:      Agency study.

     Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by writing to Dana M. McInturff, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 586-0163, (360) 664-9190, e-mail danam@cpaboard.wa.gov.

February 6, 2003

Dana M. McInturff, CPA

Executive Director

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