WSR 14-11-048

PREPROPOSAL STATEMENT OF INQUIRY

[Filed May 15, 2014, 4:18 p.m.]

Subject of Possible Rule Making: WAC 4-30-088 What is the effect on a Washington individual licensee or CPA-inactive certificateholder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty?

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 18.04.055, 18.04.105(1), 18.04.215(1).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This proposed rule is drafted to relieve military personnel deployed on active military duty and members of the state's National Guard called to duty by this state's governor from the requirements of renewal and payment of fees during a period of active duty and for a reasonable time thereafter.

In addition this proposal conforms to the expedited permitting requirements of WAC 246-12-051.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Agency study.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Richard C. Sweeney, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone (360) 586-0163, fax (360) 664-9190, e-mail info@cpaboard.wa.gov.

May 15, 2014

Richard C. Sweeney, CPA

Executive Director