WSR 04-01-076

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed December 15, 2003, 12:13 p.m. ]


Date Adopted: December 12, 2003.

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 newly computerized uniform certified public accountant (CPA) examination; to reduce the fee the agency charges to provide copies of public records.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530 Fees.

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).

Adopted under notice filed as WSR 03-22-067 on November 4, 2003.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: Thirty-one days after filing.

December 12, 2003

Dana M. McInturff, CPA, CFE

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:

(((1) CPA examination applications:
(a) First-time . . . . . . . . . . . .
(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) Initial individual license, practice privilege, individual license through reciprocity, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $300
(3) Renewal of license, certificate, practice privilege, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $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, grants of practice privilege, and registered resident nonlicensee firm owners and CPA exam candidates . . . . . . . . . . . . $75
(9) Applications for reinstatement of license, practice privilege, certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . $450
(10) Replacement CPA wall document . . . . . . . . . . . . $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))

(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.]