WSR 98-01-225

PROPOSED RULES

BOARD OF ACCOUNTANCY

[Filed December 24, 1997, 11:51 a.m.]

Original Notice.

Preproposal statement of inquiry was filed as WSR 97-22-073.

Title of Rule: WAC 4-25-520 Index of public records available.

Purpose: To comply with the requirement of RCW 42.17.260 that each agency, for informational purposes, publish a listing of records that are available for public inspection and copying.

Statutory Authority for Adoption: RCW 18.04.055.

Statute Being Implemented: RCW 42.17.260.

Summary: Lists the records maintained by the agency that are available for public inspection or copying and notifies the public of records (lists of individuals for commercial purposes) which are exempt from access.

Reasons Supporting Proposal: To comply with legislative directive.

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: Notifies the public of the records available for inspection and copying for informational purposes.

Proposal Changes the Following Existing Rules: The existing rule identifies tape recordings of board meetings for the previous six months as a record the agency maintains. State statute does not require that the agency record board meetings; however, board staff records portions of board meetings as an aid to staff in preparing board meeting minutes. Staff currently records only the portions of meetings dealing with decisions rather than full discussions. As the rule is currently written, the public might construe that the entire meeting was recorded. Amendment of the rule will provide clarification to the public.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than minor economic impact on 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: Bank of California Building, 900 4th Avenue, 24th Floor, Attorney General Training Center, Seattle, WA, on Thursday, January 29, 1998, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact Cheryl Sexton by January 26, 1998, 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 January 28, 1998.

Date of Intended Adoption: January 29, 1998.

December 23, 1997

Dana M. McInturff, CPA

Executive Director

AMENDATORY SECTION (Amending WSR 93-14-050, filed 6/29/93, effective 7/30/93)

WAC 4-25-520 ((Index of public records available.)) What public records does the board maintain? (((1) The board maintains the following records:

(a) A data base file of every Washington certified public accountant. This file contains each certified public accountant's name, address, certificate type and number, certificate issue date, and certificate status;

(b) A data base file of certified public accountant examination candidates. This file contains each candidate's name, address, and candidate identification numbers;

(c) A data base file of certified public accountant firms. This file contains each firm's name, ownership, address, license status, and license number;

(d) A data base file of final orders, declaratory rulings, interpretations, and policy statements abstracted from board meeting minutes;

(e) Formal disciplinary orders of the board;

(f) Board meeting minutes;

(g) Tape recordings of board meetings for the previous six months;

(h) Board policy manual;

(i) Board rules files;

(j) Certified public accountants' continuing education reports and continuing education sponsor agreements; and

(k) Correspondence and materials dealing with regulatory, supervisory, and enforcement responsibilities of the board. The board does not maintain an index of correspondence files.

(2) Under the Public Records Act, chapter 42.17 RCW, the board may not give, sell, or provide access to lists of individuals or firms requested for commercial purposes. The board will provide lists of certified public accountants and/or candidates to bona fide educational and professional organizations.)) The board maintains the following public records:

(1) A data base of every Washington CPA. This file contains: Each CPA's name and address, and their certificate type, number, issue date, and status;

(2) A data base of CPA examination candidates. This file contains: Each candidate's name, address, and identification numbers;

(3) A data base of CPA firms. This file contains each firm's name, ownership, address, license status, and license number;

(4) A data base of final orders, declaratory rulings, interpretations, and policy statements abstracted from board meeting minutes;

(5) Formal disciplinary orders of the board;

(6) Board meeting minutes;

(7) Board policy manual;

(8) Board rules files;

(9) CPA's continuing education reports and continuing education sponsor agreements; and

(10) Documents dealing with the regulatory, supervisory, and enforcement responsibilities of the board.

The board may not give, sell, or provide access to lists of individuals requested for commercial purposes. The board provides lists of CPAs and/or CPA examination candidates to bona fide educational and professional organizations.