WSR 16-09-107

PREPROPOSAL STATEMENT OF INQUIRY

[Filed April 19, 2016, 3:34 p.m.]

Subject of Possible Rule Making: WAC 4-30-010 Definitions, 4-30-034 Must I respond to inquiries from the board?, 4-30-058 Does the board authorize the use of any other titles or designations?, 4-30-090 Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?, 4-30-110 What are the allowable legal forms of organization and ownership requirements for a CPA firm?, 4-30-112 Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?, 4-30-114 How do I apply for and maintain a firm license?, 4-30-130 What are the quality assurance review (QAR) requirements for licensed CPA firms?, 4-30-140 What are the authority, structure, and processes for investigations and sanctions?, and 4-30-142 What are the bases for the board to impose discipline?

Statutes Authorizing the Agency to Adopt Rules on this Subject: For each WAC is RCW 18.04.055.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Due to the passage of ESHB 2433 on March 31, 2016, the affected rules must be updated.

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 Charles E. Satterlund, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone (360) 586-0785, fax (360) 664-9190, e-mail customerservice@cpaboard.wa.gov.

April 19, 2016

Charles E. Satterlund, CPA, CIA

Executive Director