Effective Date of Rule: August 1, 2007.

     Purpose: To increase the section fees charged to candidates applying to take the uniform certified public accountant (CPA) examination and eliminate the fee the board charges to transfer grades to another jurisdiction.

     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).

      Adopted under notice filed as WSR 07-10-078 on May 1, 2007.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: June 15, 2007.

Richard C. Sweeney

Executive Director

OTS-9739.1

AMENDATORY SECTION(Amending WSR 06-14-030, filed 6/27/06, effective 8/1/06)

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) . . . . . . . . . . . .	$35
(8)	Copies of records, per page exceeding fifty pages . . . . . . . . . . . .	$0.15
(9)	Computer diskette listing of licensees, CPA-Inactive certificateholders, grants of practice privilege, registered resident nonlicensee firm owners, or firms . . . . . . . . . . . .	$75
(10)	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))) (12)	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 . . . . . . . . . . . .	$((187.00)) 209.33
(ii)	Financial accounting and reporting . . . . . . . . . . . .	$((175.44)) 197.40
(iii)	Regulation . . . . . . . . . . . .	$((152.33)) 173.55
(iv)	Business environment and concepts . . . . . . . . . . . .	$((140.78)) 161.63
(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 individual hardship including, but not limited to, financial hardship, critical illness, or active military deployment.

[Statutory Authority: RCW 18.04.065, 18.04.105(3). 06-14-030, § 4-25-530, filed 6/27/06, effective 8/1/06; 05-10-046, § 4-25-530, filed 4/29/05, effective 6/2/05. Statutory Authority: RCW 18.04.065, 18.04.105(3), 18.04.205. 05-01-136, § 4-25-530, filed 12/16/04, effective 1/31/05. 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.]

© Washington State Code Reviser's Office