WSR 99-13-063

PROPOSED RULES

BOARD OF ACCOUNTANCY


[ Filed June 11, 1999, 1:28 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 99-24-054.

Title of Rule: New section WAC 4-25-745 How do I apply for an initial CPA license and/or certificate?

Purpose: To prescribe the requirements an applicant must follow in order to apply for an initial CPA license and/or certificate.

Statutory Authority for Adoption: RCW 18.04.055, 18.04.105, 18.04.215.

Statute Being Implemented: RCW 18.04.105.

Summary: Requires that an applicant for an initial license and/or certificate must (1) use an application form provided by the board (2) file a complete application; sets the expiration date of the initial license and/or certificate; clarifies that an individual may not use CPA title or hold out as a CPA without board approval.

Reasons Supporting Proposal: Provides clear instructions to applicants and incorporates the change from issuance of the license and/or certificate on a biennial basis to a three-year period to implement the change to RCW 18.04.105 made by the 1999 legislature.

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: The rule sets forth the procedures applicants for an initial license and/or certificate must follow in a short clear manner; notifies the applicant of the board's definition of a "complete" application and where the board will send notification when the application is complete; sets the expiration of the license and/or certificate on June 30 of the third calendar year following initial licensure and/or certification; notifies applicants of the prohibition against using the CPA title or holding out as a CPA by persons not properly licensed and/or certified.

Proposal Changes the Following Existing Rules: Separates WAC 4-25-740 into separate sections for clarity and easy access; changes the basis an initial certificate and/or license is issued from a biennial basis to a three-year period to implement the change to RCW 18.04.105 passed by the 1999 legislature; restates the statutory prohibited practices.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The changes will have negligible economic impact on the accounting profession.

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: 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-3151.1


NEW SECTION
WAC 4-25-745
How do I apply for an initial CPA license and/or certificate?

To apply for an initial license and/or certificate you must use the application form provided by the board. You need to fully complete the form, have your signature notarized, and submit the form, all applicable fees, and all required documentation to the board's office.

An initial application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board. When the processing of your application is complete, notification will be mailed to the last address you provided to the board.

Your initial license and/or certificate will expire on June 30 of the third calendar year following initial licensure and/or certification.

You may not use the title CPA until you receive written notice from the board of your Washington state CPA certificate number. You may not hold out as a CPA in public practice until you receive written notice from the board of your Washington state CPA license and certificate number. A licensee may only practice public accountancy in a licensed CPA firm meeting the requirements of WAC 4-25-750.

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Washington State Code Reviser's Office