WSR 19-16-073

PREPROPOSAL STATEMENT OF INQUIRY

BOARD OF ACCOUNTANCY

[Filed July 31, 2019, 10:54 a.m.]

Subject of Possible Rule Making: WAC 4-30-056 What are the limitations regarding individual and firm names?, 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 maintain a Washington state license to hold out and practice in Washington state?, and 4-30-114 How do I apply for and maintain a firm license?

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: The board of accountancy proposes amending WAC 4-30-056, 4-30-110, 4-30-112, and 4-30-114 to: (1) Accommodate the changes to chapter 18.04 RCW brought about by the passage of HB 1208; and (2) rename the rule sections.

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 Kirsten Donovan, Rules Coordinator, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone 360-664-9191, fax 360-664-9190, TTY 1-800-833-6388, email Kirsten.donovan@acb.wa.gov, web site https://acb.wa.gov/.

July 31, 2019

Charles E. Satterlund, CPA

Executive Director