PROPOSED RULES
Continuance of WSR 03-18-083.
Preproposal statement of inquiry was filed as WSR 03-01-102.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To move $10 per section Board of Accountancy administrative fee from section fee to administrative fee total - no change in total fee only in way fee represented in the rule.
Statutory Authority for Adoption: RCW 18.04.105(3).
Statute Being Implemented: RCW 18.04.105(3).
Summary: Decreases each "section" fee by $10; increases each "administrative" fee by $10/section.
Reasons Supporting Proposal: Moving the $10 administrative fee charged by the board for each section of the exam more correctly displays the section fees and the administrative fees. There will be no change in the total fees that an applicant will pay.
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 goal 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: Moves the $10 administrative fee charged by the board (that was showing as a component of the section fee for each individual section) to the administrative fee section.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than a 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 & Conference Center, 17620 Pacific Highway South, SeaTac, WA, on December 12, 2003, at 9:00 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by December 5, 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 December 5, 2003.
Date of Intended Adoption: December 12, 2003.
November 3, 2003
Dana M. McInturff, CPA
Executive Director
OTS-6570.2
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 . . . . . . . . . . . . | $134.50 | |
| (ii) | Financial accounting and reporting . . . . . . . . . . . . |
$126.00 | |
| (iii) | Regulation . . . . . . . . . . . . | $109.00 | |
| (iv) | Business environment and concepts . . . . . . . . . . . . |
$100.50 | |
| (b) | Administrative fees: | 1/1/04 -12/31/06 | After 1/1/07 |
| (i) | First-time candidate - Four sections . . . . . . . . . . . . |
$124.50 | $132.95 |
| (ii) | First-time candidate - Three sections . . . . . . . . . . . . |
$111.00 | $119.10 |
| (iii) | First-time candidate - Two sections . . . . . . . . . . . . |
$97.00 | $104.70 |
| (iv) | First-time candidate - One section . . . . . . . . . . . . |
$83.00 | $90.30 |
| (v) | Reexam candidate - Four sections . . . . . . . . . . . . |
$122.50 | $130.75 |
| (vi) | Reexam candidate - Three sections . . . . . . . . . . . . |
$104.00 | $111.40 |
| (vii) | Reexam candidate - Two sections . . . . . . . . . . . . |
$85.00 | $91.50 |
| (viii) | Reexam candidate - One section . . . . . . . . . . . . |
$66.00 | $71.60 |
| 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.]