BOARD OF ACCOUNTANCY
[Filed August 7, 2018, 9:23 a.m., effective September 7, 2018]
Effective Date of Rule: Thirty-one days after filing.
Purpose: Rule making is needed to correct a spelling error in the rule.
Citation of Rules Affected by this Order: Amending WAC 4-30-072.
Statutory Authority for Adoption: RCW 18.04.055
Adopted under notice filed as WSR 18-12-092 on June 5, 2018.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.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: August 7, 2018.
Charles E. Satterlund, CPA
AMENDATORY SECTION(Amending WSR 10-24-009, filed 11/18/10, effective 12/19/10)
WAC 4-30-072What are the responsibilities of a verifying CPA?
The verifying CPA is expected to:
(1) Obtain the applicant's completed Experience Affidavit form and supporting documentation to support the jobs the applicant held which provided the experience supporting the applicant's assertion that by performing the specific job functions, she/he was provided the opportunity to obtain each specific competency (this expectation may be met if the applicant is employed by the verifying CPA's firm or organization);
(2) Verify the applicant's relevant employment history;
(3) Interview the candidate or otherwise obtain or possess knowledge sufficient to understand the skill sets applied, tasks performed, and time spent in the applicant's represented job functions;
(4) Assess whether the skill sets applied, tasks performed, and time spent would likely provide an opportunity to obtain each specific competency, excluding knowledge of the Washington state Public Accountancy Act and related board rules;
(5) Determine, by interview or course completion certificate, etc., that the applicant is ((knowledgable))knowledgeable of the Public Accountancy Act and related board rules applicable to individuals licensed in the state of Washington;
(6) Document this process and the basis for the conclusions reached by the verifying CPA relative to each specific competency, and maintain this documentation for a minimum of three years.