PROPOSED RULES
Supplemental Notice to WSR 02-13-022.
Preproposal statement of inquiry was filed as WSR 01-22-037.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To remove references to "permits" and "permitholders," set the fee for a certificateholder to covert to a licensee, consider a fee increase for candidates of another state to take the CPA examination in Washington state, and consider fee increase for applications to take the CPA examination.
Statutory Authority for Adoption: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3).
Statute Being Implemented: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3).
Summary: Increases the fees to take the uniform CPA examination, increases the fee for proctored candidates, replaces references to "permits" and "permitholders" with "practice privilege," replaces reference to CPA "certificate" to CPA "wall document," and clarifies that no fee is charged to certificateholders converting to a license.
Reasons Supporting Proposal: The AICPA has increased the exam-grading fee by $5.00 per section of the exam. CPA examination services has asked that they be allowed to pass this increase on to candidates. The fee for proctored candidates should be increased to be equitable with other exam fee increases. "Permit" language is being changed to "practice privilege" for consistency with the statute. The fee for certificateholders converting to a license was inadvertently left out of the amended rule (effective December 1, 2001). Currently, board policy establishes the fee as $0.
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: Primarily the Washington State Board of Accountancy, CPA Examination Services, private, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The board's goal is to:
| • | Promote clarity. |
| • | Ensure effective communication. |
| • | Ensure fairness in interpretation and application of the rules. |
| • | Promote efficiencies through minimizing gray areas. |
Proposal Changes the Following Existing Rules: Increases the fee for CPA examination applications as follows:
| • | First-time from $264 to $284. |
| • | Reexamination, four sections from $239 to $259. |
| • | Reexamination, two sections from $172 to $182. |
| • | Reexamination, one section from $149 to $154. |
| • | Increases the fee for proctored candidates from $90 to $110. |
| • | Replaces references to "permits" and "permitholders" with "practice privilege." |
| • | Replaces reference to CPA "certificate" to CPA "wall document." |
| • | Clarifies that no fee is charged to certificateholders converting to a license. |
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: Wyndham Garden Hotel - SeaTac, 18118 Pacific Highway South, SeaTac, WA, on October 25, 2002, at 9:00 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by October 18, 2002, TDD (800) 833-6384 or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, CPA, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by October 22, 2002.
Date of Intended Adoption: October 25, 2002.
August 8, 2002
Dana M. McInturff, CPA
Executive Director
OTS-5676.2
AMENDATORY SECTION(Amending WSR 01-22-036, filed 10/30/01,
effective 12/1/01)
WAC 4-25-530
Fees.
The board shall charge the following
fees:
| (1) | CPA examination applications: | |
| (a) | First-time . . . . . . . . . . . . | $(( |
| (b) | Reexamination, four sections . . . . . . . . . . . . | $(( |
| (c) | Reexamination, two sections . . . . . . . . . . . . | $(( |
| (d) | Reexamination, one section . . . . . . . . . . . . | $(( |
| (e) | Administration of examination for out-of-state applicants . . . . . . . . . . . . | $(( |
| (2) | (( |
$300 |
| (3) | Renewal of license, certificate,
(( |
$200 |
| (4) | CPA firm license and renewal fee (sole proprietorships with no employees are exempt) | $200 |
| (5) | Amendment to firm license . . . . . . . . . . . . | $25 |
| (6) | Copies of records, per page exceeding fifty pages . . . . . . . . . . . . | $0.50 |
| (7) | Printed listing of CPA exam candidates . . . . . . . . . . . . | $75 |
| (8) | Computer diskette listing of
licensees, certificateholders,
(( |
$75 |
| (9) | Applications for reinstatement of
license, (( |
$450 |
| (10) | Replacement CPA (( |
$50 |
| (11) | Quality assurance review program fee (includes monitoring reviews for up to two years) . . . . . . . . . . . . | $400 |
| (12) | Late fee . . . . . . . . . . . . | $100 |
| (13) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . . . . . . . . . | $35 |
| (14) | Application for certificateholder to convert to a license . . . . . . . . . . . . | $0 |
| Note: | The board may waive late filing fees for good cause. |
[Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), and 18.04.350(2). 01-22-036, § 4-25-530, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(7), 18.04.195(6) and 18.04.205(4). 99-18-112, § 4-25-530, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]