Preproposal statement of inquiry was filed as WSR 00-19-010.
Title of Rule: Repealing WAC 4-25-722 CPA examination -- Content.
Purpose: To repeal WAC 4-25-722 that is too vague to be useful.
Statutory Authority for Adoption: RCW 18.04.055.
Statute Being Implemented: RCW 18.04.055(11).
Summary: Repeals WAC 4-25-722 that is too vague to be useful.
Reasons Supporting Proposal: WAC 4-25-722 is never referenced and is too vague to be useful.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, 711 South Capitol Way, #400, Olympia, (360) 586-0163.
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 board proposes repealing WAC 4-25-722. The rule is too vague to be useful and is never referenced. Statute states the board may establish the content of the examination by rule. The board does not believe a rule is mandated by statute.
Proposal Changes the Following Existing Rules: Removes an unnecessary rule thereby reduces regulation.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than minor economic impact on 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: Capitol Court Building, 110 Capitol Way South, 11th and Capitol Way, Room 135, Olympia, WA, on April 27, 2001, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by April 20, 2001, 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 April 26, 2001.
Date of Intended Adoption: April 27, 2001.
March 9, 2001
Dana M. McInturff, CPA