WSR 18-12-092 EXPEDITED RULES BOARD OF ACCOUNTANCY [Filed June 5, 2018, 11:27 a.m.] Title of Rule and Other Identifying Information: WAC 4-30-072 What are the responsibilities of a verifying CPA? Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The purpose of the proposal is to correct an existing spelling error in the rule. No effects or changes in existing rules will occur. Reasons Supporting Proposal: The board of accountancy proposes amending the rule to correct the misspelled word – knowledgeable. Statutory Authority for Adoption: RCW 18.04.055. Statute Being Implemented: RCW 34.05.353 (1)(c). Rule is not necessitated by federal law, federal or state court decision. Name of Proponent: Board of accountancy, governmental. Name of Agency Personnel Responsible for Drafting, Implementation, and Enforcement: Charles Satterlund, 711 Capitol Way South, Suite 400, Olympia, WA 98501, 360-753-2586. This notice meets the following criteria to use the expedited adoption process for these rules: Corrects typographical errors, make address or name changes, or clarify language of a rule without changing its effect. Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: The rule proposal is needed to correct a typographical error. NOTICE THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Charles Satterlund, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone 360-586-0785, fax 360-664-9190, email customerservice@acb.wa.gov, AND RECEIVED BY August 6, 2018. June 5, 2018 Charles E. Satterlund Executive Director
AMENDATORY SECTION (Amending WSR 10-24-009, filed 11/18/10, effective 12/19/10)
WAC 4-30-072 What are the responsibilities of a verifying CPA?
The verifying CPA is expected to:
(1) Obtain the applicant's completed Experience Affidavit form and supporting documentation to support the jobs the applicant held which provided the experience supporting the applicant's assertion that by performing the specific job functions, she/he was provided the opportunity to obtain each specific competency (this expectation may be met if the applicant is employed by the verifying CPA's firm or organization);
(2) Verify the applicant's relevant employment history;
(3) Interview the candidate or otherwise obtain or possess knowledge sufficient to understand the skill sets applied, tasks performed, and time spent in the applicant's represented job functions;
(4) Assess whether the skill sets applied, tasks performed, and time spent would likely provide an opportunity to obtain each specific competency, excluding knowledge of the Washington state Public Accountancy Act and related board rules;
(5) Determine, by interview or course completion certificate, etc., that the applicant is ((knowledgable)) knowledgeable of the Public Accountancy Act and related board rules applicable to individuals licensed in the state of Washington;
(6) Document this process and the basis for the conclusions reached by the verifying CPA relative to each specific competency, and maintain this documentation for a minimum of three years.
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