WSR 00-19-010

PREPROPOSAL STATEMENT OF INQUIRY

BOARD OF ACCOUNTANCY


[ Filed September 6, 2000, 3:01 p.m. ]

Subject of Possible Rule Making: WAC 4-25-410 Definitions, 4-25-520 What public records does the board maintain?, 4-25-600 Rules of professional conduct -- Preamble, 4-25-610 Principles of conduct, 4-25-620 When must I comply with the rules of conduct requiring integrity and objectivity?, 4-25-622 Independence, 4-25-630 Competence, 4-25-640 Clients' confidential information, 4-25-650 Acts discreditable, 4-25-720 CPA examination -- Application, 4-25-721 CPA examination -- Cheating policy, 4-25-722 CPA examination -- Content, and 4-25-755 Temporary permits.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 18.04.055.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Part of the agency's fiscal year 2000/2001 rules review, reviewing the rules for effectiveness, clarity, cost, fairness, and need.

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 writing to Dana M. McInturff, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, (360) 586-0163, fax (360) 664-9190, e-mail danam@cpaboard.wa.gov.

August 21, 2000

Dana M. McInturff, CPA

Executive Director

Washington State Code Reviser's Office