BOARD OF ACCOUNTANCY
[Filed November 3, 1998, 8:53 a.m.]
Preproposal statement of inquiry was filed as WSR 98-19-045.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To set fees at a level adequate to pay the costs administering chapter 18.04 RCW.
Statutory Authority for Adoption: RCW 18.04.055, 18.04.065, and 18.04.0195(6).
Statute Being Implemented: RCW 18.04.065 and 18.04.105.
Summary: To amend the fees the board charges to take the certified public accountant (CPA) examination and for dishonored checks.
Reasons Supporting Proposal: The increase in fees to take the CPA examination is necessary to provide needed flexibility in contracting for the CPA examination and to ensure that an adequate pool of vendors respond to future requests for proposal.
In December 1995 the board entered into a contract with CPA examination services (CPAES) for the administration of the uniform CPA examination. The contract for administration expires on May 1, 1999. The current provider has stated the current fees are insufficient and in order to bid on the board's upcoming contract the fees will need to be increased.
The proposed fee increases are based on approximately a 5% inflation adjustment for each of the three years since the fees were late set in July 1996.
The board's legal counsel opines the board should amend its fee schedule to conform to any contract entered into with a vendor providing CPA examination administration.
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: RCW 18.04.065 directs the board to "set its fees at a level adequate to pay the costs of administering this chapter" (that is, chapter 18.04 RCW, the Accountancy Act). As a matter of policy, the [board] attempts to set its fees to cover the costs of the various services related to each fee. The primary change proposed by this rule amendment simply sets CPA examination fees and the dishonored check fee at the level negotiated with the CPA examination administration vendor.
Proposal Changes the Following Existing Rules: Increases the fees for taking the CPA examination and increases the fees for dishonored checks (including insufficient funds or closed accounts).
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed fee increase for the CPA examination ($30 increase for first time candidates) and the "NSF" fee increase ($5.00) will not impose more than minor costs on industry and is therefore outside the scope of RCW 19.85.030.
RCW 34.05.328 does not apply to this rule adoption. RCW 34.05.328 does not apply to rules that set or adjust fees or rates pursuant to legislative standards. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.
Hearing Location: Conference Room, Deloitte & Touche LLP, 700 5th Avenue, Suite 4500, Seattle, on December 18, 1998, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by December 11, 1998, TDD (800) 833-6384, or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by December 17, 1998.
Date of Intended Adoption: December 18, 1998.
October 27, 1998
Dana M. McInturff, CPA
AMENDATORY SECTION (Amending WSR 96-12-060, filed 5/31/96, effective 7/1/96)
WAC 4-25-530 Fees. ((
Commencing July 1, 1996,)) The board
shall charge the following fees:
|(1)||CPA examination applications:|
|(a)||First-time . . .||$ ((|
|(b)||Reexamination, four sections . . .||$ ((|
||Reexamination, two sections . . .||$ ((|
||Reexamination, one section . . .||$ ((|
||Administration of examination for
out-of-state applicants . . .
|(2)||Application for certificate . . .||$ 50|
|(3)||Application for certificate by|
|reciprocity from other jurisdictions . . .||$ 150|
|(4)||Biennial license to practice public|
|accounting, includes certificate|
|renewal fee . . .||$ 80|
|(5)||Biennial certificate renewal . . .||$ 25|
|(6)||Biennial firm license:|
|(a)||Sole proprietorships (with one or|
|more employees) . . .||$ 60|
|(b)||Partnerships and limited|
|liability partnerships . . .||$ 60|
|(c)||P.S. corporations and limited|
|liability companies . . .||$ 60|
|(d)||Amendment to firm license . . .||$ 10|
|(7)||Copies of records, per page . . .||$0.10|
|(8)||Printed listing of CPAs, CPA firms,|
|CPA exam candidates, set up charge|
|plus $.01/record . . .||$ 50|
|(9)||Computer diskette listing of CPAs,|
|CPA firms, CPA exam candidates . . .||$ 50|
|(10)||Applications for reinstatement . . .||$ 25|
|(11)||Replacement CPA certificates . . .||$ 25|
|(12)||Quality assurance review program per|
|financial statement report review|
|(includes monitoring reviews for up|
|to two years) . . .||$ 225|
|(13)||Late or incomplete individual or firm|
|renewal application, per month or part|
|thereof, to a maximum of $200 per|
|application . . .||$ 25|
|(14)||Dishonored check fee (including,|
|but not limited to, insufficient|
|funds or closed accounts) . . .||$ ((|
Note: The board may waive late filing fees for good cause.
[Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]