PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 08-13-024.
Title of Rule and Other Identifying Information: Chapter 4-25 WAC. See Reviser's note below.
Hearing Location(s): Washington State Criminal Justice Training Commission, Classroom C-220, 19010 First Avenue South, Burien, WA 98148, on October 29, 2010, at 9:00 a.m.
Date of Intended Adoption: October 29, 2010.
Submit Written Comments to: Cheryl M. Sexton, Rules Coordinaotr [Coordinator], P.O. Box 9131, Olympia, WA 98507-9131, e-mail cheryls@cpaboard.wa.gov, fax (360) 664-9190, by October 19, 2010.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by October 22, 2010, TTY (800) 833-6384 or (360) 664-9194.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: Comprehensive review of all of the board's rules to:
| • | Recognize on-line services' impact on procedures. |
| • | Use consistent language throughout the rules. |
| • | Reorganize the rules resulting in renumbering and grouping into like functions. |
| • | Incorporate board policy into rule. |
| • | Adds new rules to accommodate changes in environment. |
Reasons Supporting Proposal: In January 2010, the board of accountancy offered certificate/license renewal on-line for the first time. The board needs to adopt, amend, decodify, and repeal rules to recognize the impact of on-line services on procedures.
See Reviser's note below.
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. |
Statutory Authority for Adoption: See Reviser's note below.
Statute Being Implemented: See Reviser's note below.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Primarily the Washington state baord [board] of accountancy, governmental.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Richard C. Sweeney, CPA, Olympia, Washington, (360) 586-0163.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule(s) 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.
September 1, 2010
Richard C. Sweeney, CPA
Executive Director
Reviser's note: The material contained in this filing exceeded the page-count limitations of WAC 1-21-040 for appearance in this issue of the Register. It will appear in the 10-19 issue of the Register.