Preproposal statement of inquiry was filed as WSR 98-24-054.
Title of Rule: New section WAC 4-25-790 How do I renew my CPA license and/or certificate?
Purpose: Prescribes the requirements a CPA must follow in order to renew a certificate/license.
Statutory Authority for Adoption: RCW 18.04.105, 18.04.215.
Statute Being Implemented: RCW 18.04.105, 18.04.215.
Summary: Requires CPAs renewing their certificate/license to (1) use a form provided by the board, (2) satisfy continuing education requirements, (3) file a complete application by April 30 of the year of expiration; sets the expiration date of the certificate/license; notifies CPAs that failure to file a complete renewal application by the expiration date will result in the lapse of their certificate/license and prohibition against using the CPA title or holding out.
Reasons Supporting Proposal: Provides clear instructions to CPAs renewing their certificate/license; changes the due date for renewal application from March 31 (during CPA's busiest time) to April 30 (after the tax deadline); RCW 18.04.105 and 18.04.215 were amended by the 1999 legislature to require the board to issue certificates and licenses on a three-year basis. Board's existing rule conflicts with the new statute. The proposed changes would conform the current rule to the new statute.
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 CPAs applying for the renewal of their certificate/license must follow in a short clear manner eliminating confusion; notifies the applicant that the board will send a renewal application in January to the last address the CPA provided to the board; notifies the applicant of the board's definition of a "complete" application and the due date for filing; sets the expiration of the certificate/license to June 30 of the third calendar year following the renewal; notifies the applicant that failure to file a complete application by the due date will result in late fees; notifies the applicant that failure to file a complete application prior to the expiration of their certificate/license will result in the lapse of their certificate/license and loss of the right to use the CPA title or practice public accounting as a CPA.
Proposal Changes the Following Existing Rules: Separates WAC 4-25-740 into separate sections for clarity and easy reference; changes the due date for the renewal from March 31 to April 30; replaces the provision for an applicant who fails to file a complete application by June 30 to enter into an agreement with the board to renew the certificate/license provided the applicant files a complete application by September 30 with a provision that the board may waive, reduce, or extend the due date of renewal and/or late fees based on individual hardship; changes the basis a certificate/license is issued from a biennial basis to three years to implement the changes to RCW 18.04.105 and 18.04.215 passed by the 1999 legislature; warns CPAs that failure to file a complete application by June 30 will result in the lapse of their certificate/license and loss of the right to use the CPA title or practice as a CPA.
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 or business.
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 renew my CPA license and/or certificate?
To renew your license and/or certificate you must use the form provided by the board and satisfy CPE requirements in WAC 4-25-830. In January of the year of expiration, a renewal form will be mailed to the last address you provided to the board. Renewal of your license constitutes renewal of your certificate.
To renew your license and/or certificate, you must submit to the board by April 30th of the year of expiration:
• A complete renewal application form including your certification that you have complied with the CPE requirements of WAC 4-25-830 and the supporting documentation requirements of WAC 4-25-833;
• All applicable fees; and
• All required documentation.
A renewal application is not complete and cannot be processed until all fees, required information, and required documentation is received by the board. Upon completion of processing, your license or confirmation of your renewal certificate will be mailed to the last address you provided to the board.
A license and/or certificate renewal expires on June 30 of the third calendar year following the renewal.
Failure to file a complete application for certificate and/or license renewal by April 30 of the year of expiration will result in late fees. The board may waive, reduce, or extend the due date of renewal and/or late fees based on individual hardship.
If you fail to file a complete application for certificate and/or license renewal by June 30 of the year of expiration your license and/or certificate will lapse. If your license and/or certificate has lapsed, you may not use the title CPA or hold out as a CPA in public practice.