WSR 23-22-048
PERMANENT RULES
BOARD OF ACCOUNTANCY
[Filed October 25, 2023, 8:18 a.m., effective November 25, 2023]
Effective Date of Rule: Thirty-one days after filing.
Purpose: Rule making is needed to: (1) Extend the time period (testing window) in which all sections of the certified public accountant examination must be passed from 18 months to 36 months; and (2) eliminate outdated subsections which no longer apply after the implementation of continuous testing.
Citation of Rules Affected by this Order: Amending WAC 4-30-062.
Statutory Authority for Adoption: RCW
18.04.055.
Adopted under notice filed as WSR 23-18-032 on August 29, 2023.
Changes Other than Editing from Proposed to Adopted Version: During the rules hearing, the board made a minor change to add "within a 36-month rolling period" to subsection (5)(d).
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: October 25, 2023.
Michael J. Paquette, CPA
Executive Director
OTS-4803.3
AMENDATORY SECTION(Amending WSR 21-23-003, filed 11/3/21, effective 12/4/21)
WAC 4-30-062Applying to take the CPA examination.
(1) Application process and due dates: Your application to take the CPA examination must be submitted to the board's examination administrator. Applicants must submit all required information, documents, and fees to complete their application within 60 days of the date their application is submitted to the board's examination administrator. Your application is not considered complete until all ((of)) the following are provided:
• Complete application information and requested documents;
• Fee(s).
(2) Fee refund and forfeiture: Upon submission of your application to the examination administrator, no portion of the board's administrative fee is refundable. Upon the examination administrator's authorization to test, no portion of the total exam fee (both administrative fee and section fee(s)) is refundable. If you fail to meet the board's scheduling or admission requirements, you forfeit all ((of)) the exam fee(s) and you must reapply to take the section(s) of the exam.
(3) Notice of admittance to the examination or denial of your application: You must contact the approved test provider to schedule the time and location for your examination. The notice of eligibility to take the examination is called a Notice to Schedule (NTS)((,)). The NTS will be valid for one taking of the examination section(s) within the six months following the date of the NTS.
Notice of a denial of your application((,)) or notice of your eligibility to take the examination will be sent to you by the examination administrator.
(4) Examination content ((and grading)): The CPA examination shall test the knowledge and skills required for performance as an entry-level certified public accountant. The examination shall include the subject areas of accounting and auditing and related knowledge and skills as the board may require. ((The board may accept the advisory grading services of the American Institute of Certified Public Accountants.))
(5) Examination process:
(a) ((Conditions for examinations held prior to January 1, 2004: Contact a customer service representative at customerservice@acb.wa.gov or by phone at 360-753-2586.
(b) For examinations taken after December 31, 2003:)) The board uses all parts of the uniform CPA examination and the advisory grading services of the American Institute of Certified Public Accountants.
(((i)))(b) To satisfy the examination requirement for a license you must have achieved a score of 75 on all sections of the examination within a rolling ((18))36-month period.
(((ii)))(c) You may take the required sections ((individually and)) in any order. ((Credit for any section(s) taken and passed after December 31, 2003, will be valid for 18 months from the actual date you successfully passed any particular section of the examination.
(iii)))(d) You must pass all sections of the examination within a ((rolling 18-month))36-month rolling period, which begins on the date that the first section(s) is passed. A section is considered passed on the date that your grade is released.
(((iv) You may not retake a failed section(s) in the same examination window. An examination window refers to a three-month period in which candidates have an opportunity to take the examination (comprised of two months in which the examination is available to be taken and one month in which the examination will not be offered while routine maintenance is performed and the examination is refreshed).
(v) If the board determines that the examination system changes necessary to eliminate the test window limitations have been implemented, (iv) of this subsection will no longer be effective, and a candidate))(e) You can retake a test section ((once their))after the grade for any previous attempt of that same section has been released.
(((vi)))(f) In the event you do not pass all sections of the examination within the rolling ((18))36-month period, credit for any section(s) passed prior to the ((18))36-month period will expire and you must retake any expired section.