Purpose: WAC 4-25-550 requires certified public accountants (CPAs) and CPA firms to notify the agency of any change in address. With a current address on file, the agency is able to contact the CPA and the CPA firm for regulatory purposes.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-550 Do I need to notify the board if I change my address?.

Statutory Authority for Adoption: RCW 18.04.055.

Adopted under notice filed as WSR 98-01-227 on December 24, 1997.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 1, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 1, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.

Effective Date of Rule: Thirty-one days after filing.

May 27, 1998

Dana M. McInturff, CPA

Executive Director

AMENDATORY SECTION (Amending WSR 93-12-073, filed 5/27/93, effective 7/1/93)

WAC 4-25-550  ((Address changes.)) Do I need to notify the board if I change my address? ((Each licensee shall)) All CPAs and CPA firms must notify the board in writing within thirty days of any change of address.

[Statutory Authority: RCW 18.04.055. 93-12-073, § 4-25-550, filed 5/27/93, effective 7/1/93.]