PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 98-24-055.
Title of Rule: New section WAC 4-25-792 How do I apply for reinstatement of a lapsed CPA license and/or certificate?
Purpose: Prescribes the requirements a CPA whose license and/or certificate has lapsed must follow to reinstate.
Statutory Authority for Adoption: RCW 18.04.055(11), 18.04.215 (2), (4).
Statute Being Implemented: RCW 18.04.215.
Summary: The new section:
| • | Requires CPA's applying for reinstatement of a lapsed license and/or certificate to submit a "complete" application that includes (1) a form provided by the board, (2) certification under the penalty of perjury by the CPA that the CPA did not hold out in public practice and/or use the title CPA during the time in which the CPA's license and/or certificate was lapsed, (3) a satisfactory report of continuing education requirements, (4) documentation to support the continuing education report, and (5) applicable fees. |
| • | Notifies the CPA that upon approval of the application the board will mail notification to the last address provided to the board. |
Reasons Supporting Proposal: Provides clear instructions to CPAs who wish to reinstate their lapsed license and/or certificate.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, 210 East Union, Suite A, Olympia, (360) 664-9194.
Name of Proponent: Board of Accountancy, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: In a short, clear manner that eliminates confusion, this new section (WAC 4-25-792) sets the procedures CPAs applying for the reinstatement of their lapsed license and/or certificate must follow. The goal of the new section is to: Promote clarity, ensure effective communication, ensure fairness in interpretation and application of the rule, and promote efficiencies through minimizing gray areas.
Proposal Changes the Following Existing Rules: The board is proposing to separate the existing rule WAC 4-25-760 into two sections for clarity and easy reference. The previous rule (WAC 4-25-760) did not specifically address the procedures CPAs applying for the reinstatement of a lapsed license and/or certificate must follow. The new section implements previous board practice of requiring a complete application that includes (1) a board provided application form, (2) certification under the penalty of perjury by the CPA that the CPA did not hold out in public practice and/or use the title CPA during the time in which the CPA's license and/or certificate was lapsed, (3) a satisfactory report of continuing education requirements, and (4) applicable fees. The new section adds the requirement to submit documentation to support the continuing education report.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The new section will have negligible economic impact on the accounting profession and business.
RCW 34.05.328 does not apply to this rule adoption. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.
Hearing Location: Western Washington University, Viking Addition, Room 461, Bellingham, Washington, on July 29, 1999, at 1:30 p.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by July 22, 1999, TDD (800) 833-6384, or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by July 27, 1999.
Date of Intended Adoption: July 30, 1999.
June 11, 1999
Dana M. McInturff, CPA
Executive Director
by Cheryl M. Sexton
OTS-3157.1
NEW SECTION
WAC 4-25-792
How do I apply for reinstatement of a lapsed CPA license and/or
certificate?
If your CPA license and/or certificate has lapsed, you may not hold out as a CPA in public practice or use the title CPA until your license and/or certificate is reinstated by the board.
To apply for reinstatement of a lapsed license and/or certificate you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830. An application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board.
To apply for reinstatement, you must submit to the board:
• A complete reinstatement form including your certification, under the penalty of perjury, that you have:
(1) Not held out in public practice and/or used the title CPA during the time in which your license and/or certificate was lapsed;
(2) Met the CPE requirements for reinstatement in WAC 4-25-830; and
(3) Met the CPE supporting documentation requirements in WAC 4-25-833;
• Source documents as evidence of eligibility for CPE credit for all courses claimed in order to meet CPE requirements as defined by WAC 4-25-833;
• All applicable fees; and
• Other documents or information the board may deem necessary.
Upon approval of your application, your license reinstatement or notification of certification reinstatement will be mailed to the last address you provided to the board.
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