Preproposal statement of inquiry was filed as WSR 98-24-054.
Title of Rule: New section WAC 4-25-746 How do I apply for a Washington state CPA license and/or certificate if I hold a valid CPA certificate, license or permit in another state?
Purpose: Prescribes the requirements an applicant who holds a certificate/valid license issued by another state must follow in order to apply for a Washington CPA license and/or certificate.
Statutory Authority for Adoption: RCW 18.04.055, 18.04.180, 18.04.215(3).
Statute Being Implemented: RCW 18.04.180.
Summary: Requires an applicant for a Washington CPA certificate/license by reciprocity must (1) use a form provided by the board, (2) satisfy continuing education requirements, and (3) file a complete application; sets the expiration date of the certificate/license; restates an individual may practice in this state upon filing of a complete application.
Reasons Supporting Proposal: Provides clear instructions to applicants and incorporates the change from issuance of the certificate/license 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 the procedures applicants for a Washington CPA license and/or certificate by reciprocity 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 licensure and/or certification in Washington state; restates RCW 18.04.215(3) that prohibits CPAs certified/licensed in another state from practicing in Washington state before the applicant files a "complete" application with the board.
Proposal Changes the Following Existing Rules: Separates WAC 4-25-740 into separate sections for clarity and easy reference; changes the basis a certificate/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 directive regarding practice in this state by a CPA who holds a license issued by another state.
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
by Cheryl M. Sexton
How do I apply for a Washington state CPA license and/or certificate if I hold a valid CPA certificate, license or permit in another state?
Pursuant to RCW 18.04.180 and 18.04.215(3) the board may issue a certificate and/or license if you hold a CPA certificate, license or permit issued by another state. To apply for a Washington state CPA license and/or certificate you must use the application form provided by the board and satisfy CPE requirements in WAC 4-25-830. 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 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 Washington state CPA 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 and you may not hold out as a CPA in public practice until you have filed a complete application with the board. A licensee may only practice public accountancy in a licensed CPA firm meeting the requirements of WAC 4-25-750.