PERMANENT RULES
Purpose: Specifically RCW 18.04.065 directs the board to "set its fees at a level adequate to pay the costs of administering this chapter."
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. The rule references the required CPA-inactive title.
Additionally, the board revised the rule's language to:
| • | Promote clarity. |
| • | Ensure effective communication. |
| • | Ensure fairness in interpretation and application of the rules. |
| • | Promote efficiencies through minimizing gray areas. |
| • | Incorporate current policy into rule. |
| • | Address the new CPA-inactive title use requirement. |
| • | Establish a fee for submission of a peer review report to obtain an exemption from participating in the board's quality assurance review (QAR) program. Because firms that submit a peer review have been historically exempted from the fee, the program is currently being funded by only those firms that participate in the board's quality review program and not all the firms that undergo board oversight. Firms that request a peer review exemption to QAR also require monitoring, correspondence, review of peer review records, filing, and QAR staff support to respond to inquiries. The fee reflects the estimated staff time and other costs associated with this activity and would, in effect, require all firms under the board's quality oversight to fund the program. |
| • | Raise the fee for amending a firm license. As a result of the recent changes to the firm licensing requirements, the time associated with reviewing, processing, and responding to inquiries regarding firm amendments has significantly increased. The fee increase reflects that cost. It also removes the requirement for firms to submit an amendment form and fee for a change of address. Address changes are a relatively simple process for board staff to complete and, therefore, do not merit a fee or require the completion of a firm amendment form. (Firms will be able to use the change of address form currently used by individuals.) |
| • | Eliminate 'computer diskette of CPA exam candidates' from the type of lists that can be purchased because this list no longer exists. |
| • | Establish a fee for transferring grades to another state. The fee reflects the estimated board costs for processing requests for transferring grades to another state. There has been an increase in the number of grade transfer requests that the board receives. And, because the board's fees are very competitive (and Washington state does not require citizenship or residency which many other states do require) and applicants may take the exam as a Washington applicant at 300+ locations nationwide (including Guam, the Virgin Islands, and Puerto Rico), the board anticipates Washington may have multiple applicants who take the exam as a Washington applicant and then transfer their grades to the state in which they actually seek licensure. |
| • | Establish an investigation fee for exam applicants who do not provide a Social Security number. The National Association of State Boards of Accountancy (NASBA) charges an investigation fee for applicants who do not submit a Social Security number. This is because NASBA uses the Social Security number to perform its comparison of an applicant against the national database to ensure the applicant has not applied for the same section of the exam, during the same exam window, in two jurisdictions at the same time. Without a Social Security number NASBA must perform other investigative techniques. This fee covers the cost of the additional investigative work. |
| • | Clarify the justification the board considers when it approves waivers to late fees. The suggested language is based on the board's history of approving waiver requests. |
Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530.
Statutory Authority for Adoption: RCW 18.04.065, 18.04.105(3), 18.04.205.
Adopted under notice filed as WSR 04-17-086 on August 16, 2004 and WSR 04-22-097 on November 2, 2004.
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 0, 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.
Date Adopted: December 10, 2004.
Dana M. McInturff
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.]