Preproposal statement of inquiry was filed as WSR [20-06-031].

Title of Rule and Other Identifying Information: WAC 4-30-100 What are the rules governing reciprocity for accountants from foreign countries?, and 4-30-102 How do I apply for an initial Washington state license through foreign reciprocity?

Hearing Location(s): On July 31, 2020, at 9:00 a.m.

Microsoft Teams meeting. The link to join the meeting is available on the board's website at https://acb.wa.gov/next-board-meeting; or join by phone at 1-360-726-3322.

The hearing location was changed from a physical location to a virtual meeting.

Any questions on how to attend can be directed to Kirsten Donovan, board clerk, by email at Kirsten,donovan@acb.wa.gov [Kirsten.donovan@acb.wa.gov] or by phone at 360-664-9191.

Submit Written Comments to: Kirsten Donovan, Rules Coordinator, P.O. Box 9131, Olympia, WA 98507, email Kirsten.donovan@acb.wa.gov, fax 360-664-9190, by July 29, 2020.

Assistance for Persons with Disabilities: Kirsten Donovan, Rules Coordinator, phone 360-664-9191, fax 360-664-9190, TTY 771 [711], email Kirsten.donovan@acb.wa.gov, by July 29, 2020.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The board of accountancy proposes amending:

WAC 4-30-100 to: (1) Rename the rule; (2) add requirements from board policy into the rule; and (3) specify the requirements for foreign reciprocity licensure.

WAC 4-30-102 to: (1) Rename the rule; (2) add requirements from board policy into the rule; and (3) specify the requirements for foreign reciprocity licensure.

Reasons Supporting Proposal: See purposes above.

Statutory Authority for Adoption: RCW 18.04.055.

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 E. Satterlund, CPA, 711 Capitol Way South, Suite 400, Olympia, WA 98501, 360-586-0785.

A cost-benefit analysis is not required under RCW 34.05.328. The board of accountancy is not a listed agency in RCW 34.05.328 (5)(a)(i).

The proposed rule does not impose more-than-minor costs on businesses. Following is a summary of the agency's analysis showing how costs were calculated. No additional costs are imposed on CPA license applicants from the changes to the rules.