Purpose: WAC 4-25-551 requires certified public accountants (CPAs) and CPA firms to respond to an agency inquiry in writing within twenty days of the date the inquiry is posted in the United States mail. With cooperation from the CPAs and CPA firms, the agency can effectively administer chapter 18.04 RCW.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-551 Must I respond to inquiries from the board?.

Statutory Authority for Adoption: RCW 18.04.055.

Adopted under notice filed as WSR 98-01-228 on December 24, 1997.

Changes Other than Editing from Proposed to Adopted Version: Changed "of the postmarked date" to "is posted in the U.S. mail.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, amended 1, repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 1, repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 1, repealed 0.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 28, 1998

Cheryl M. Sexton

Confidential Secretary

AMENDATORY SECTION (Amending WSR 93-12-072, filed 5/27/93, effective 7/1/93)

WAC 4-25-551  ((Duty to respond to board inquiry.)) Must I respond to inquiries from the board? ((A licensee shall respond in writing to any communication from the board requesting a response, within twenty days of the mailing of such communications by registered or certified mail, to the last address furnished to the board by the licensee.)) All CPAs and CPA firms must respond, in writing, to board communications requesting a response. Your response must be made within twenty days of the date the board's communication is posted in the U.S. mail. Communications from the board to you are directed to the last address you furnished the board.

[Statutory Authority: RCW 18.04.055. 93-12-072, § 4-25-551, filed 5/27/93, effective 7/1/93.]