WSR 09-21-080

PROPOSED RULES

BOARD OF ACCOUNTANCY


[ Filed October 16, 2009, 4:28 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 09-18-030.

Title of Rule and Other Identifying Information: WAC 4-25-530 Fees.

Hearing Location(s): Evergreen Plaza Building, Conference Room, 2nd Floor, 711 South Capitol Way, Olympia, WA, on November 24, 2009, at 9:00 a.m.

Date of Intended Adoption: November 24, 2009.

Submit Written Comments to: Richard C. Sweeney, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, e-mail cheyls@cpaboard.wa, fax (360) 664-9190, by November 20, 2009.

Assistance for Persons with Disabilities: Contact Cheryl Sexton by November 17, 2009, TTY (800) 833-6384 or (360) 664-9194.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: To increase the administrative fees charged to candidates applying to take the uniform certified public accountant (CPA) examination.

Reasons Supporting Proposal: On August 11, 2009, the board awarded a contract to a private entity (CPA Examination Services (CPAES)) to administer the uniform CPA examination to Washington candidates. The competitively bid contract with CPAES contains a higher fee schedule than that contained in existing rule WAC 4-25-530. The board's legal counsel has previously opined that the board should amend its fee schedule to conform to the CPAES contract. The contract with CPAES begins January 1, 2010.

Statutory Authority for Adoption: RCW 18.04.065, 18.04.105(3).

Statute Being Implemented: RCW 18.04.065, 18.04.105(3).

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: Washington state board of accountancy, governmental; and CPA Examination Services, private.

Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Richard C. Sweeney, P.O. Box 9131, Olympia, WA 98507-9131, (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.

October 16, 2009

Richard C. Sweeney

OTS-2745.1


AMENDATORY SECTION(Amending WSR 09-10-019, filed 4/27/09, effective 8/1/09)

WAC 4-25-530   Fees.   The board shall charge the following fees:


(1) Initial application for individual license, 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, 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, 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, or registered resident nonlicensee firm owners . . . . . . . . . . . . $75
(10) Replacement CPA wall document

. . . . . . . . . . . .

$50
(11) Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . . . . . . . . . $35
(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 . . . . . . . . . . . . $230.55
(ii) Financial accounting and

reporting . . . . . . . . . . . .

$218.15
(iii) Regulation . . . . . . . . . . . . $193.35
(iv) Business environment and

concepts . . . . . . . . . . . .

$180.95
(b) Administrative fees:
(i) First-time candidate -

((Four)) Regardless of the number of sections for which the candidate applies . . . . . . . . . . . .

$((132.95)) 155.00
(ii) ((First-time candidate -

Three sections . . . . . . . . . . . .

$119.10
(iii) First-time candidate -

Two sections . . . . . . . . . . . .

$104.70
(iv) First-time candidate -

One section . . . . . . . . . . . .

$90.30
(v))) Reexam candidate -

Four sections . . . . . . . . . . . .

$((130.75)) 120.00
(((vi))) (iii) Reexam candidate -

Three sections . . . . . . . . . . . .

$((111.40)) 105.00
(((vii))) (iv) Reexam candidate -

Two sections . . . . . . . . . . . .

$((91.50)) 90.00
(((viii))) (v) Reexam candidate -

One section . . . . . . . . . . . .

$((71.60)) 75.00
National Association of State Boards of Accountancy candidate data base investigation fee for exam applications submitted without the applicant's Social Security number . . . . . . . . . . . . $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). 09-10-019, 4-25-530, filed 4/27/09, effective 8/1/09; 08-14-152 and 08-15-018, 4-25-530, filed 7/1/08 and 7/8/08, effective 8/1/08 and 8/8/08; 07-14-035, 4-25-530, filed 6/26/07, effective 8/1/07; 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