WSR 09-24-055

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed November 24, 2009, 5:12 p.m. , effective December 25, 2009 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: Solely to clarify process: The examination structure, the use of the computerized based media, and a new "board designee" (CPAES) for administering the examination (RCW 18.04.105(2) and WAC 4-25-720(1)) since the administering designee's (CASTLEWorldwide) purchased service contract expires December 31, 2009. This clarifying modification does not change the fee amounts charged by the board or the examination processes.

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 (2) and (3).

Adopted under notice filed as WSR 09-21-080 on October 16, 2009.

Changes Other than Editing from Proposed to Adopted Version: The language was changed to delete fee amounts that are set by third party providers and insert explanations that third party providers set, collect, and retain the section and administrative fees for examinations. Examinations are developed, delivered, and administered by third parties. The agency does not collect the fees; nor does the agency control the section and administrative fees the third party providers charge. The board fee for examinations is $10 and remains unchanged with this rule amendment. The board fee is collected by the third party provider and remitted to the board and is the only examination fee deposited in the state treasury board account. The fifty-four other U.S. Boards of Accountancy use the same exam and delivery providers for uniformity.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: November 24, 2009.

Richard C. Sweeney

Executive Director

OTS-2745.2


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

WAC 4-25-530   Fees.   RCW 18.04.065 provides that the board shall set fees related to licensure at a level adequate to pay the costs of administering chapter 18.04 RCW. The board ((shall charge)) has established the following fee((s)) schedule:


(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: Section fees for the computerized uniform CPA examination are set by third-party providers for the development and delivery of the exam. These fees are collected and retained by the third-party provider.
(((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: Administrative fees for the qualification and application processes are set by a third-party provider. These fees are collected and retained by the third-party provider.
(((i) First-time candidate -

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

$132.95
(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
(vi) Reexam candidate -

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

$111.40
(vii) Reexam candidate -

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

$91.50
(viii) Reexam candidate -

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

$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))

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