Date of Adoption: April 27, 2001.
Purpose: To comply with the requirement of RCW 42.17.260 that each agency, for informational purposes, publish a listing of records that are available for public inspection and copying.
Citation of Existing Rules Affected by this Order: Amending WAC 4-25-520 What public records does the board maintain?
Statutory Authority for Adoption: RCW 18.04.055.
Other Authority: RCW 42.17.260.
Adopted under notice filed as WSR 01-07-034 on March 15, 2001.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0. Effective Date of Rule: June 30, 2001.
May 18, 2001
Dana M. McInturff, CPA
AMENDATORY SECTION(Amending WSR 98-12-021, filed 5/27/98, effective 6/27/98)
WAC 4-25-520 What public records does the board maintain? The board maintains the following public records:
(1) A data base of ((
every)) Washington CPAs(( . This file
contains: Each CPA's name and address, and their certificate
type, number, issue date, and status));
(2) A data base of CPA examination candidates((
. This file
contains: Each candidate's name, address, and identification
(3) A data base of CPA firms((
. This file contains each
firm's name, ownership, address, license status, and license
A data base of final orders, declaratory rulings,
interpretations, and policy statements abstracted from board
(5) Formal disciplinary)) Board orders ((
of the board));
(6))) (5) Board meeting minutes;
(7))) (6) Board (( policy manual)) policies;
(8))) (7) Board rules files; and
(9) CPA's continuing education reports and continuing
education sponsor agreements; and
(10))) (8) Documents dealing with the regulatory, supervisory, and enforcement responsibilities of the board.
The board may not give, sell, or provide access to lists
of individuals requested for commercial purposes. The board
provides lists of CPAs and/or CPA examination candidates to bona
fide educational and professional organizations.)) In order to
obtain a list of individuals under the provisions of RCW 42.17.260(9), educational and professional organizations must use
the form provided by the board and apply for and receive
recognition by the board. Fees for lists must be paid in
[Statutory Authority: RCW 18.04.055 and 42.17.260. 98-12-021, 4-25-520, filed 5/27/98, effective 6/27/98. Statutory Authority: Chapter 42.17 RCW. 93-14-050, 4-25-520, filed 6/29/93, effective 7/30/93.]