PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 03-01-102.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To increase the initial, renewal and reinstatement fee charged to CPA applicants, CPAs, and CPA firms to cover the fiscal costs associated with the implementation of the revisions to chapter 18.04 RCW passed through the 2003 legislative session (SHB 1211); to increase the fees charged to take the uniform certified public accountant (CPA) examination; and to reduce the fee the agency charges to provide copies of public record.
Statutory Authority for Adoption: RCW 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), 18.04.350 (2)(a), and 42.17.260(8).
Statute Being Implemented: RCW 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), 18.04.350 (2)(a), and 42.17.260(8).
Summary: Increases the initial, renewal and reinstatement fee charged to CPA applicants, CPAs, and CPA firms to cover the fiscal costs associated with the implementation of the revisions to chapter 18.04 RCW passed through the 2003 legislative session (SHB 1211); increases the fees charged to take the uniform certified public accountant (CPA) examination; reduces the fee the agency charges to provide copies of public record.
Reasons Supporting Proposal: (1) The 2003 Washington state legislature amended the Public Accountancy Act (SHB 1211). The board needs to increase fees to cover the fiscal costs associated with the implementation of the changes to chapter 18.04 RCW including oversight and enforcement related to the self-reporting of enforcement actions by other regulatory bodies. The 2003 Washington state legislature authorized the board to increase fees during the 2003-05 fiscal biennium in excess of the fiscal growth factor as provided in RCW 43.135.055, if the increases are necessary to fully fund the cost of administering the bill.
(2) The CPA examination is moving to a computerized-based format in 2004. The increases to the fees charged to take the CPA examination are necessary to cover the costs associated with:
| • | Education and evaluation and exam administration vendor. |
| • | Testing center's delivery and proctoring of examination. |
| • | American Institute of CPAs' (AICPA) test development, delivery, and testing. |
| • | National State Boards of Accountancy's (NASBA) Nationwide Database Gateway fee to ensure candidates are registered only in Washington state. |
| • | Board expenses to respond to candidate questions and perform oversight on vendors. |
(3) Statute (RCW 42.17.280(8)) sets the amount an agency may charge for copying public records absent a statement of the actual per page cost. The board needs to reduce the fee it currently charges for copies to align with statute.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, Olympia, Washington, (360) 586-0163.
Name of Proponent: Primarily the Washington State Board of Accountancy, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The board's goals with all of its rule proposals is to:
| • | Promote clarity. |
| • | Ensure effective communication. |
| • | Ensure fairness in interpretation and application of the rules. |
| • | Promote efficiencies through minimizing gray areas. |
Proposal Changes the Following Existing Rules: (1) Increases the initial application fee $30.
(2) Increase the renewal fee $30.
(3) Increases the reinstatement fee $30.
(4) Decreases the charge for providing public records from $0.50/page to $0.15/page for records exceeding fifty pages.
(5) Separates the charges for the CPA examination into section fees and administrative fees.
(6) Increases the fees charged to take the examination; for example, the current fee for a first-time applicant to take all sections of the examination is $284; under the proposal the same candidate will pay $584.50 to take all sections of the examination.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than minor economic impact on business.
RCW 34.05.328 does not apply to this rule adoption. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.
Hearing Location: Hilton Seattle Airport and Conference Center, 17620 Pacific Highway South, SeaTac, WA, on October 30, 2003, at 1:00 p.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by October 24, 2003, TDD (800) 833-6384 or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by October 17, 2003.
Date of Intended Adoption: October 31, 2003.
August 15, 2003
Dana M. McInturff, CPA
Executive Director
OTS-6570.1
AMENDATORY SECTION(Amending WSR 02-22-083, filed 11/5/02,
effective 12/31/02)
WAC 4-25-530
Fees.
The board shall charge the following
fees:
| (( |
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| (1) | Initial application for individual license, practice privilege, individual license through reciprocity, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . . . . . . . . . | $330 | |
| (2) | Renewal of individual license, certificate, practice privilege, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . . . . . . . . . | $230 | |
| (3) | Application for certificateholder to convert to a license . . . . . . . . . . . . | $0 | |
| (4) | Application for reinstatement of license, practice privilege, certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . | $480 | |
| (5) | Quality assurance review program fee (includes monitoring reviews for up to two years) . . . . . . . . . . . . | $400 | |
| (6) | Late fee . . . . . . . . . . . . | $100 | |
| (7) | Amendment to firm license . . . . . . . . . . . . | $25 | |
| (8) | Copies of records, per page exceeding fifty pages . . . . . . . . . . . . | $0.15 | |
| (9) | Printed listing of CPA exam candidates . . . . . . . . . . . . | $75 | |
| (10) | Computer diskette listing of licensees, certificateholders, grants of practice privilege, and registered resident nonlicensee firm owners; computer diskette of CPA exam candidates; or computer diskette of firms . . . . . . . . . . . . | $75 | |
| (11) | Replacement CPA wall document . . . . . . . . . . . . |
$50 | |
| (12) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . . . . . . . . . | $35 | |
| (13) | CPA examination. Exam fees are comprised of section fees plus administrative fees. The total fee is contingent upon which section(s) is/are being applied for and the number of sections being applied for at the same time. The total fee is the section fee(s) for each section(s) applied for added to the administrative fee for the number of section(s) applied for. | ||
| (a) | Section fees: | ||
| (i) | Auditing and attestation . . . . . . . . . . . . | $144.50 | |
| (ii) | Financial accounting and reporting . . . . . . . . . . . . |
$136.00 | |
| (iii) | Regulation . . . . . . . . . . . . | $119.00 | |
| (iv) | Business environment and concepts . . . . . . . . . . . . |
$110.50 | |
| (b) | Administrative fees: | 1/1/04 -12/31/06 | After 1/1/07 |
| (i) | First-time candidate - Four sections . . . . . . . . . . . . |
$84.50 | $92.95 |
| (ii) | First-time candidate - Three sections . . . . . . . . . . . . |
$81.00 | $89.10 |
| (iii) | First-time candidate - Two sections . . . . . . . . . . . . |
$77.00 | $84.70 |
| (iv) | First-time candidate - One section . . . . . . . . . . . . |
$73.00 | $80.30 |
| (v) | Reexam candidate - Four sections . . . . . . . . . . . . |
$82.50 | $90.75 |
| (vi) | Reexam candidate - Three sections . . . . . . . . . . . . |
$74.00 | $81.40 |
| (vii) | Reexam candidate - Two sections . . . . . . . . . . . . |
$65.00 | $71.50 |
| (viii) | Reexam candidate - One section . . . . . . . . . . . . |
$56.00 | $61.60 |
| Note: | The board may waive late filing fees for good cause. |
[Statutory Authority: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). 02-22-083, § 4-25-530, filed 11/5/02, effective 12/31/02. 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.]