PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 99-05-025.
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.
Statute Being Implemented: RCW 18.04.065, 18.04.105(7), 18.04.195(6), 18.04.205(4).
Summary: To amend the fees the board charges for applications for a CPA certificate, license, certificate renewal, and firm license.
Reasons Supporting Proposal: The 1999 legislature amended chapter 18.04 RCW to extend the renewal period from a two-year period to a three-year period. This proposal amends the fee schedule to coordinate with the increased term.
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 aligns fees for CPA certificate applications, license fees, certificate renewal fees, and firm license fees with legislation extending the renewal period from a two-year period to a three-year renewal period.
Proposal Changes the Following Existing Rules: (1) Sets the CPA certificate application fee at $75 for a three-year period from $50 for a two-year period.
(2) Sets the CPA certificate by reciprocity application fee at $225 for a three-year period from $150 for a two-year period.
(3) Sets the license fee at $120 for a three-year period from $80 for a two-year period.
(4) Sets the certificate renewal fee at $40 for a three-year period from $25 for a two-year period.
(5) Sets the firm license fee at $90 for a three-year period from $60 for a two-year period.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed changes to fees 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: Western Washington University, Viking Addition, Room 461, Bellingham, Washington, on July 29, 1999, at 1:30 p.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by July 22, 1999, 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 July 27, 1999.
Date of Intended Adoption: July 30, 1999.
June 11, 1999
Dana M. McInturff, CPA
Executive Director
by Cheryl M. Sexton
OTS-3149.1
AMENDATORY SECTION(Amending WSR 99-02-009, filed 12/24/98, effective 5/7/99)
WAC 4-25-530
Fees.
The board shall charge the following fees:
| (1) | CPA examination applications: | |
| (a) | First-time . . . . . . . . . . . . | $ 230 |
| (b) | Reexamination, four sections . . . . . . . . . . . . | $ 205 |
| (c) | Reexamination, two sections . . . . . . . . . . . . | $ 155 |
| (d) | Reexamination, one section . . . . . . . . . . . . | $ 140 |
| (e) | Administration of examination for out-of-state applicants . . . . . . . . . . . . |
$ 90 |
| (2) | Application for certificate . . . . . . . . . . . . | $ (( 75 |
| (3) | Application for certificate by | |
| reciprocity from other jurisdictions . . . . . . . . . . . . | $ (( 225 |
|
| (4) | (( |
|
| accounting, includes certificate | ||
| renewal fee . . . . . . . . . . . . | $ (( 120 |
|
| (5) | (( |
$ (( 40 |
| (6) | (( |
|
| (a) | Sole proprietorships (with one or | |
| more employees) . . . . . . . . . . . . | $ (( 90 |
|
| (b) | Partnerships and limited | |
| liability partnerships . . . . . . . . . . . . | $ (( 90 |
|
| (c) | P.S. corporations and limited | |
| liability companies . . . . . . . . . . . . | $ (( 90 |
|
| (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) . . . . . . . . . . . . | $ 30 |
| Note: | The board may waive late filing fees for good cause. |
[Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. 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.]