Date of Adoption: July 30, 1999.

Purpose: To align fees for CPA certificate applications, license fees, certificate renewal fees, and firm license fees with legislation extending the renewal period from a two-year period to a three-year renewal period.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530.

Statutory Authority for Adoption: RCW 18.04.055, 18.04.065.

Other Authority: RCW 18.04.105(7), 18.04.195(6), 18.04.205(4).

Adopted under notice filed as WSR 99-13-061 on June 11, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: January 1, 2000.

August 23, 1999

Dana M. McInturff, CPA

Executive Director

OTS-3149.1

AMENDATORY SECTION(Amending WSR 99-02-009, filed 12/24/98, effective 5/7/99)

WAC 4-25-530
Fees.

The board shall charge the following fees:

(1)	CPA examination applications:
(a)	First-time . . . . . . . . . . . .	$ 230
(b)	Reexamination, four sections . . . . . . . . . . . .	$ 205
(c)	Reexamination, two sections . . . . . . . . . . . .	$ 155
(d)	Reexamination, one section . . . . . . . . . . . .	$ 140
(e)	Administration of examination for out-of-state applicants . . . . . . . . . . . .	$ 90
(2)	Application for certificate . . . . . . . . . . . .	$ ((50)) 75
(3)	Application for certificate by
	reciprocity from other jurisdictions . . . . . . . . . . . .	$ ((150)) 225
(4)	((Biennial)) License to practice public
	accounting, includes certificate
	renewal fee . . . . . . . . . . . .	$ ((80)) 120
(5)	((Biennial)) Certificate renewal . . . . . . . . . . . .	$ ((25)) 40
(6)	((Biennial)) Firm license:
(a)	Sole proprietorships (with one or
	more employees) . . . . . . . . . . . .	$ ((60)) 90
(b)	Partnerships and limited
	liability partnerships . . . . . . . . . . . .	$ ((60)) 90
(c)	P.S. corporations and limited
	liability companies . . . . . . . . . . . .	$ ((60)) 90
(d)	Amendment to firm license . . . . . . . . . . . .	$ 10
(7)	Copies of records, per page . . . . . . . . . . . .	$0.10
(8)	Printed listing of CPAs, CPA firms,
	CPA exam candidates, set up charge
	plus $.01/record . . . . . . . . . . . .	$ 50
(9)	Computer diskette listing of CPAs,
	CPA firms, CPA exam candidates . . . . . . . . . . . .	$ 50
(10)	Applications for reinstatement . . . . . . . . . . . .	$ 25
(11)	Replacement CPA certificates . . . . . . . . . . . .	$ 25
(12)	Quality assurance review program per
	financial statement report review
	(includes monitoring reviews for up
	to two years) . . . . . . . . . . . .	$ 225
(13)	Late or incomplete individual or firm
	renewal application, per month or part
	thereof, to a maximum of $200 per
	application . . . . . . . . . . . .	$ 25
(14)	Dishonored check fee (including,
	but not limited to, insufficient
	funds or closed accounts) . . . . . . . . . . . .	$ 30

Note:

The board may waive late filing fees for good cause.

[Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b).  99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99.  Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6).  96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96.  Statutory Authority: RCW 18.04.055.  93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]

© Washington State Code Reviser's Office