WSR 02-22-083

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed November 5, 2002, 9:49 a.m. , effective December 31, 2002 ]

Date of Adoption: October 25, 2002.

Purpose: To remove references to "permits" and "permitholders"; set the fee for a certificateholder to convert to a licensee; increase fee for candidates of another state to take the CPA examination in Washington state; increase fees for applications to take the CPA examination.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-530 Fees.

Statutory Authority for Adoption: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3).

Adopted under notice filed as WSR 02-17-050 on August 15, 2002.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 1, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.
Effective Date of Rule: December 31, 2002.

October 29, 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 . . . . . . . . . . . . $((264))

284

(b) Reexamination, four sections . . . . . . . . . . . . $((239))

259

(c) Reexamination, two sections . . . . . . . . . . . . $((172))

182

(d) Reexamination, one section . . . . . . . . . . . . $((149))

154

(e) Administration of examination for out-of-state applicants . . . . . . . . . . . . $((90))

110

(2) ((Application for)) Initial individual license, ((permit to)) practice privilege, individual license through reciprocity, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $300
(3) Renewal of license, certificate, ((permit to)) practice privilege, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $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, ((permitholders)) grants of practice privilege, and registered resident nonlicensee firm owners and CPA exam candidates . . . . . . . . . . . . $75
(9) Applications for reinstatement of license, ((permit to)) practice privilege, certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . $450
(10) Replacement CPA ((certificates)) wall document . . . . . . . . . . . . $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.]

Washington State Code Reviser's Office