Preproposal statement of inquiry was filed as WSR 98-24-058.
Title of Rule: New section WAC 4-25-832 How do I report my CPE to the board?
Purpose: To inform Washington certified public accountants (CPAs) how to report completed CPE to the board.
Statutory Authority for Adoption: RCW 18.04.055, 18.04.105(8).
Statute Being Implemented: RCW 18.04.055, 18.04.105(8).
Summary: The new section notifies certified public accountants (CPAs) applying for renewal of their CPA license and/or certificate that (1) the reporting of compliance with continuing professional education (CPE) requirements is concurrent with the renewal application, (2) CPAs are required to sign a statement certifying under penalty of perjury of compliance with the board's CPE requirements and supporting documentation requirements, and (3) the board audits compliance with CPE and supporting documentation requirements.
Reasons Supporting Proposal: (1) Clearly tells a CPA how to report the completion of CPE to the board.
(2) Aligns the reporting of CPE (requiring a signed statement of compliance with CPE and records retention requirements) with the Uniform Accountancy Act and minimized reporting requirements.
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: Using the clear rule-writing technique that eliminates confusion, WAC 4-25-832 tells CPAs how to report their completed CPE to the board. The goal of the new section is to: Promote clarity, ensure effective communication, ensure fairness in interpretation and application of the rule, and promote efficiencies.
Proposal Changes the Following Existing Rules: The board is proposing to replace WAC 4-25-812 with two new sections (4-25-832 and 4-25-833) for clarity and easy reference. WAC 4-25-832 eliminates the requirement for CPAs to file with their applications for license and/or certificate renewal a signed statement of the CPE programs for which they claim credit listing the course sponsor, title of program, dates attended and hours claimed. Instead the CPAs will be required to file a signed statement certifying under penalty of perjury that they complied with the board's CPE requirements and supporting documentation requirements (no listing of each course - just total hours).
No small business economic impact statement has been prepared under chapter 19.85 RCW. The new section will have negligible economic impact on the accounting profession and 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 report my CPE to the board?
In order to apply for renewal of your CPA license and/or certificate, you must satisfy the board's CPE and supporting documentation requirements.
The reporting of compliance with CPE requirements is concurrent with the application for license and/or certificate renewal. When you complete your renewal form, you are required to sign a statement certifying under the penalty of perjury that you complied with the board's CPE requirements as defined in WAC 4-25-830 and supporting documentation requirements as defined in WAC 4-25-833.
The board audits, on a test basis, compliance with CPE and supporting documentation requirements as certified on the license and/or certificate renewal form. As part of this audit the board may require a general description of each course's contribution to your professional competence.