PROPOSED RULES
Supplemental Notice to WSR 04-17-086.
Preproposal statement of inquiry was filed as WSR 04-06-085.
Title of Rule and Other Identifying Information: WAC 4-25-530 Fees.
Hearing Location(s): Hilton Seattle Airport & Conference Center, 17620 Pacific Highway South, SeaTac, WA, on December 10, 2004, at 9:00 a.m.
Date of Intended Adoption: December 10, 2004.
Submit Written Comments to: Dana M. McInturff, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, e-mail webmaster@cpaboard.wa.gov, fax (360) 664-9190, by December 6, 2004.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by December 6, 2004, TTY (800) 833-6384 or (360) 664-9194.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The board conducted a public rule-making hearing on October 28, 2004. After considering testimony received the board made one revision to its proposed rule and makes this supplemental notice to ensure broad participation on the rule proposal and rule-making process. The original purpose of the proposal filed as WSR 04-17-086 still stands. Please review WSR 04-17-086 and see below for revisions, additions, and clarifications to the proposal as previously filed, including the purpose, anticipated effects, and reasons for supporting the revision, addition, and/or clarification and the anticipated effects.
As stated in the original notice, WSR 04-17-086: General Note: The transition period implemented by the revisions to chapter 18.04 RCW (the Public Accountancy Act) passed through the 2001 legislative session (E2SSB 5593) ended June 30, 2004. Effective July 1, 2004, all certificateholders must use the CPA-Inactive title. Board rules currently include "certificateholders" in the definition of "CPA." Now that 100% of the certificateholders must use the title "CPA-Inactive," the rules need to be changed to address the required "CPA-Inactive" title use and to also ensure that CPA-Inactive certificateholders understand the rules continue to apply to them. Virtually all of the rules need language clean up to address this clarification.
Additionally, the board is revising language to:
• Promote clarity.
• Ensure effective communication.
• Ensure fairness in interpretation and application of the rules.
• Promote efficiencies through minimizing gray areas.
This includes incorporating current policy into rule. Please see the original notice, WSR 04-17-086, for specifics and the following clarification to the original notice as previously filed:
• Clarifies the justification the board considers when it approves waivers to late fees. Reasons for supporting the proposal: The suggested language is based on the board's history of approving waiver requests.
Reasons Supporting Proposal: Generally, 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. |
For the board's specific reasons for supporting each revision, addition, and/or clarification to this rule as previously filed please see Purpose above.
Statutory Authority for Adoption: RCW 18.04.065, 18.04.105(3), 18.04.205.
Statute Being Implemented: RCW 18.04.065, 18.04.105(3), 18.04.205.
Rule is not necessitated by federal law, federal or state court decision.
Agency Comments or Recommendations, if any, as to Statutory Language, Implementation, Enforcement, and Fiscal Matters: The 2003 Washington state legislature (ESSB 5404) 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 SHB 1211.
Name of Proponent: Primarily the Washington State Board of Accountancy, governmental.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, Olympia, Washington, (360) 586-0163.
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.
A cost-benefit analysis is not required under RCW 34.05.328. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.
Dana M. McInturff, CPA, CFE
Executive Director
OTS-7447.3
AMENDATORY SECTION(Amending WSR 04-01-076, filed 12/15/03,
effective 1/15/04)
WAC 4-25-530
Fees.
The board shall charge the following
fees:
| (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, CPA-Inactive 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 CPA-Inactive certificateholder to convert to a license . . . . . . . . . . . . | $0 | |
| (4) | Application for reinstatement of license, practice privilege, CPA-Inactive certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . | $480 | |
| (5) | Quality assurance review (QAR)
program fee (includes
monitoring reviews for up to two
years) (( |
||
| Firm submits reports for review . . . . . . . . . . . . | $400 | ||
| Firm submits a peer review report for review . . . . . . . . . . . . | $60 | ||
| Firm is exempted from the QAR program because the firm did not issue attest reports . . . . . . . . . . . . | $0 | ||
| (6) | Late fee . . . . . . . . . . . . | $100 | |
| (7) | Amendment to firm license except for a change of firm address (there is no fee for filing a change of address) . . . . . . . . . . . . | (( |
|
| (8) | Copies of records, per page exceeding fifty pages . . . . . . . . . . . . | $0.15 | |
| (9) | (( |
||
| Computer diskette listing of
licensees, CPA-Inactive
certificateholders, grants of
practice privilege, (( |
$75 | ||
| (( |
Replacement CPA wall document . . . . . . . . . . . . | $50 | |
| (11) | Process transfer of grades . . . . . . . . . . . . | $35 | |
| (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 |
| National Association of State Boards of Accountancy candidate data base investigation fee for exam applications submitted without the applicant's Social Security number . . . . . . . . . . . . | $70 | $70 |
| Note: | The board may waive late filing fees for (( |
[Statutory Authority: 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). 04-01-076, § 4-25-530, filed 12/15/03, effective 1/15/04. 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.]