BOARD OF ACCOUNTANCY
[Filed May 6, 2020, 10:26 a.m.]
Preproposal statement of inquiry was filed as WSR 20-04-089.
Title of Rule and Other Identifying Information: WAC 4-30-080 How do I apply for an initial individual CPA license?
Hearing Location(s): On July 31, 2020, at 9:00 a.m., at Hilton Garden Inn Spokane Airport, Granite Room, 9015 West SR Highway 2, Spokane, WA 99224.
Date of Intended Adoption: July 31, 2020.
Submit Written Comments to: Kirsten Donovan, Rules Coordinator, P.O. Box 9131, Olympia, WA 98507, email Kirsten.firstname.lastname@example.org, fax 360-664-9190, by July 29, 2020.
Assistance for Persons with Disabilities: Contact Kirsten Donovan, rules coordinator, phone 360-664-9191, fax 360-664-9190, TTY 771 , email Kirsten.email@example.com, by July 29, 2020.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The board of accountancy (BOA) proposes amending WAC 4-30-080 to: (1) Eliminate the initial licensing requirement to achieve and document a passing grade of ninety percent or better on a board-approved initial course covering the Washington State Public Accountancy Act, related board rules, and board policies; (2) rename the rule section.
Reasons Supporting Proposal: See purposes above.
Statutory Authority for Adoption: RCW 18.04.055
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: BOA, governmental.
Name of Agency Personnel Responsible for Drafting, Implementation, and Enforcement: Charles E. Satterlund, CPA, 711 Capitol Way South, Suite 400, Olympia, WA 98501, 360-586-0785.
A school district fiscal impact statement is not required under RCW 28A.305.135
A cost-benefit analysis is not required under RCW 34.05.328
. BOA is not a listed agency in RCW 34.05.328
The proposed rule does not impose more-than-minor costs on businesses. Following is a summary of the agency's analysis showing how costs were calculated. No additional costs are imposed on CPA license applicants from the removal of this requirement.
May 6, 2020
Charles E. Satterlund, CPA
AMENDATORY SECTION(Amending WSR 20-02-059, filed 12/24/19, effective 1/24/20)
WAC 4-30-080((How do I apply for an))Initial individual CPA license((?))requirements.
(1) To qualify to apply for an initial license you must meet the following criteria and requirements:
(a) Good character requirements of RCW 18.04.105
(b) Education requirements of WAC 4-30-060;
(c) Examination requirements of WAC 4-30-062;
(d) Experience requirements of WAC 4-30-070;
(e) Achieve and document a passing grade of ninety percent or better on a course covering the complete content of the AICPA Code of Professional Conduct((;
(f) Achieve and document a passing grade of ninety percent or better on a board-approved initial course covering the Washington State Public Accountancy Act, related board rules, and board policies)).
(2) If more than four years have lapsed since you passed the examination, you must meet the CPE requirements of WAC 4-30-134(5) within the thirty-six month period immediately preceding submission of your license application. That CPE must include CPE hours in ethics and regulation meeting the requirements of WAC 4-30-132(7). This regulatory ethics portion of the combined one hundred twenty-hour CPE requirement must be completed within the six month period immediately preceding submission of your license application.
(3) You must provide the required information, documents, and fees to the board either by making application through the board's online application system or on a form provided upon request. You must provide all requested information, documents and fees to the board before the application will be evaluated.
(4) Upon assessment of your qualifications and approval of your application, your licensed status will be posted in the board's licensee database and, therefore, made publicly available for confirmation. A hard copy of your license can be provided upon request.
(5) Your initial license will expire on June 30 of the third calendar year following initial licensure.
(6) You may not use the title CPA until the date the approval of your license is posted in the board's licensee database and, therefore, made publicly available for confirmation.