WSR 02-17-051

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed August 15, 2002, 9:53 a.m. ]

Date of Adoption: July 26, 2002.

Purpose: To adopt a rule on the use of titles in association with the requirements of RCW 18.04.350(9); allows the use of "Accredited Business Accountant" or "ABA," "Accredited Tax Preparer" or "ATP," "Accredited Tax Advisor" or "ATA," and "Certified Financial Planner" or "CFP."

Citation of Existing Rules Affected by this Order: WAC 4-25-930.

Statutory Authority for Adoption: RCW 18.04.350(9).

Adopted under notice filed as WSR 02-13-021 on June 10, 2002.

Changes Other than Editing from Proposed to Adopted Version: Changed the location of the certified financial planner board of standards to Denver, Colorado.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 1, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0.
Effective Date of Rule: Thirty-one days after filing.

August 8, 2002

Dana M. McInturff

Executive Director

OTS-5677.2


NEW SECTION
WAC 4-25-930   Does the board authorize the use of any other titles or designations?   Yes. The board authorizes the use of the following titles and designations, provided the individual is so authorized to use the title or designation by the Accreditation Council for Accountancy and Taxation located in Alexandria, Virginia, or its successor:

"Accredited Business Accountant" or "ABA";

"Accredited Tax Preparer" or "ATP"; and

"Accredited Tax Advisor" or "ATA."

The board also authorizes the use of the title "Certified Financial Planner" or "CFP" provided the individual is so authorized to use the title or designation by the Certified Financial Planner Board of Standards in Denver, Colorado, or its successor.

This authorization relates to title use only, is not limited to individuals holding a license or certificate under the act, and does not authorize these individuals to use the title "certified public accountant" or "CPA."

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Washington State Code Reviser's Office