PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making:
| Subject of proposed rule making: | Statutes authorizing the agency to adopt rules on this subject: | |
| WAC 4-25-400 | What is the authority for and the purpose of the board's rules? | RCW 18.04.055 |
| WAC 4-25-410 | Definitions. | RCW 18.04.055 |
| WAC 4-25-510 | What is the board's meeting schedule and how are officers elected? | RCW 18.04.055 and 42.30.070 |
| WAC 4-25-540 | What rules govern the proceedings before the board? | RCW 18.04.055(1), 34.05.222, and 34.05.482 |
| WAC 4-25-550 | Do I need to notify the board if I change my address? | RCW 18.04.055(16) |
| WAC 4-25-551 | Must I respond to inquiries from the board? | RCW 18.04.055(16) |
| WAC 4-25-610 | Which rules govern the conduct of CPAs? | RCW 18.04.055(2) |
| WAC 4-25-620 | What are the requirements concerning integrity and objectivity? | RCW 18.04.055(2) |
| WAC 4-25-626 | What restrictions govern commissions, referral, and contingent fees? | RCW 18.04.055(2) |
| WAC 4-25-630 | What are the requirements concerning competence? | RCW 18.04.055(2) |
| WAC 4-25-631 | With which rules, regulations and professional standards must a CPA, CPA firm, and firm owner comply? | RCW 18.04.055(2) |
| WAC 4-25-640 | What are the requirements concerning records and clients confidential information? | RCW 18.04.055(2), 18.04.390 (4)(b), 18.04.405(1) |
| WAC 4-25-650 | What acts are considered discreditable? | RCW 18.04.055(2) |
| WAC 4-25-660 | What are the limitations on advertising and other forms of solicitation? | RCW 18.04.055(2) |
| WAC 4-25-661 | What are the limitations regarding firm names? | RCW 18.04.055 (4), (8), 18.04.345(5) |
| WAC 4-25-670 | What enforcement actions must be reported to the board? | RCW 18.04.195 (10)(b), 18.04.215 (9)(b) |
| WAC 4-25-710 | What are the education requirements to qualify to apply for the CPA examination? | RCW 18.04.055(5) and 18.04.105(1) |
| WAC 4-25-720 | How do I apply to take the CPA examination? | RCW 18.04.105(2) |
| WAC 4-25-721 | What does the board consider to be cheating on the CPA examinations, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs? | RCW 18.04.105(2) |
| WAC 4-25-730 | What are the experience requirements in order to obtain a CPA license? | RCW 18.04.955(11), 18.04.105 (1)(d) |
| WAC 4-25-735 | What rules must a certificateholder comply with and how does a certificateholder apply for licensure? | RCW 18.04.055(12), 18.04.105(4) |
| WAC 4-25-745 | How do I apply for an initial CPA license? | RCW 18.04.055, 18.04.105(1), 18.04.215(1) |
| WAC 4-25-746 | How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? | RCW 18.04.180, 18.04.215(6) |
| WAC 4-25-750 | What are the CPA firm licensing requirements? | RCW 18.04.055(8), 18.04.195, 18.04.205 |
| WAC 4-25-783 | How do I renew a Washington CPA certificate and/or license granted through foreign reciprocity? | RCW 18.04.183, 18.04.215(2) |
| WAC 4-25-790 | How do I renew my individual license, certificate, or registration as a resident nonlicensee firm owner? | RCW 18.04.215 (2), (4) |
| WAC 4-25-791 | I am a certificateholder. Prior to July 1, 2001, I held a license. How do I apply to return to my previous status as a licensee? | RCW 18.04.215 (2), (4) |
| WAC 4-25-792 | How do I reinstate a lapsed individual license, certificate, or registration as a resident nonlicensee firm owner? | RCW 18.04.215 (2), (4) |
| WAC 4-25-793 | If I am retired, how do I apply to return to my previous status as a licensee or a certificateholder? | RCW 18.04.215(7) |
| WAC 4-25-795 | How do I reinstate a revoked or suspended license, certificate, or registration as a resident nonlicensee firm owner? | RCW 18.04.215(2), 18.04.335, 34.05.220 |
| WAC 4-25-830 | What are the CPE requirements? | RCW 18.04.055(7), 18.04.215(5) |
| WAC 4-25-831 | What are the program standards for CPE? | RCW 18.04.055(7), 18.04.215(5) |
| WAC 4-25-910 | What are the bases for the board to impose discipline? | RCW 18.04.055(16), 18.04.295, 18.04.305 |
Statutes Authorizing the Agency to Adopt Rules on this Subject: See above.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Part of the agency's annual rules review, reviewing the rules for effectiveness, clarity, cost, fairness, and need. Also, due to the passage of SB 6123 rule making is required to implement the new provisions of chapter 18.04 RCW related to (1) extending the board's sanctioning authority to include people who never held a valid CPA license but are using the CPA title and individuals who cheat on the CPA examination; (2) adding a criminal penalty for individuals to illegally use the CPA title if they have had a CPA license suspended or revoked by the board; (3) allowing CPAs licensed in other jurisdictions to qualify as reciprocity applicants for a Washington state CPA license if they have practiced public accounting during three out of the past five years; and (4) providing a two-year extension to the grace period provided to certificateholders converting to a license to use experience without regard to when the experience was obtained.
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, CPA, CFE, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, (360) 586-0163, fax (360) 664-9190, e-mail danam@cpaboard.wa.gov.
March 26, 2004
Dana M. McInturff, CPA
Executive Director