WSR 04-08-033



[ Filed March 30, 2004, 4:16 p.m. ]

Subject of Possible Rule Making:

Subject of proposed rule making: Statutes authorizing the agency to adopt rules on this subject:
WAC 4-25-400 What is the authority for and the purpose of the board's rules? RCW 18.04.055
WAC 4-25-410 Definitions. RCW 18.04.055
WAC 4-25-510 What is the board's meeting schedule and how are officers elected? RCW 18.04.055 and 42.30.070
WAC 4-25-540 What rules govern the proceedings before the board? RCW 18.04.055(1), 34.05.222, and 34.05.482
WAC 4-25-550 Do I need to notify the board if I change my address? RCW 18.04.055(16)
WAC 4-25-551 Must I respond to inquiries from the board? RCW 18.04.055(16)
WAC 4-25-610 Which rules govern the conduct of CPAs? RCW 18.04.055(2)
WAC 4-25-620 What are the requirements concerning integrity and objectivity? RCW 18.04.055(2)
WAC 4-25-626 What restrictions govern commissions, referral, and contingent fees? RCW 18.04.055(2)
WAC 4-25-630 What are the requirements concerning competence? RCW 18.04.055(2)
WAC 4-25-631 With which rules, regulations and professional standards must a CPA, CPA firm, and firm owner comply? RCW 18.04.055(2)
WAC 4-25-640 What are the requirements concerning records and clients confidential information? RCW 18.04.055(2), 18.04.390 (4)(b), 18.04.405(1)
WAC 4-25-650 What acts are considered discreditable? RCW 18.04.055(2)
WAC 4-25-660 What are the limitations on advertising and other forms of solicitation? RCW 18.04.055(2)
WAC 4-25-661 What are the limitations regarding firm names? RCW 18.04.055 (4), (8), 18.04.345(5)
WAC 4-25-670 What enforcement actions must be reported to the board? RCW 18.04.195 (10)(b), 18.04.215 (9)(b)
WAC 4-25-710 What are the education requirements to qualify to apply for the CPA examination? RCW 18.04.055(5) and 18.04.105(1)
WAC 4-25-720 How do I apply to take the CPA examination? RCW 18.04.105(2)
WAC 4-25-721 What does the board consider to be cheating on the CPA examinations, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs? RCW 18.04.105(2)
WAC 4-25-730 What are the experience requirements in order to obtain a CPA license? RCW 18.04.955(11), 18.04.105 (1)(d)
WAC 4-25-735 What rules must a certificateholder comply with and how does a certificateholder apply for licensure? RCW 18.04.055(12), 18.04.105(4)
WAC 4-25-745 How do I apply for an initial CPA license? RCW 18.04.055, 18.04.105(1), 18.04.215(1)
WAC 4-25-746 How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? RCW 18.04.180, 18.04.215(6)
WAC 4-25-750 What are the CPA firm licensing requirements? RCW 18.04.055(8), 18.04.195, 18.04.205
WAC 4-25-783 How do I renew a Washington CPA certificate and/or license granted through foreign reciprocity? RCW 18.04.183, 18.04.215(2)
WAC 4-25-790 How do I renew my individual license, certificate, or registration as a resident nonlicensee firm owner? RCW 18.04.215 (2), (4)
WAC 4-25-791 I am a certificateholder. Prior to July 1, 2001, I held a license. How do I apply to return to my previous status as a licensee? RCW 18.04.215 (2), (4)
WAC 4-25-792 How do I reinstate a lapsed individual license, certificate, or registration as a resident nonlicensee firm owner? RCW 18.04.215 (2), (4)
WAC 4-25-793 If I am retired, how do I apply to return to my previous status as a licensee or a certificateholder? RCW 18.04.215(7)
WAC 4-25-795 How do I reinstate a revoked or suspended license, certificate, or registration as a resident nonlicensee firm owner? RCW 18.04.215(2), 18.04.335, 34.05.220
WAC 4-25-830 What are the CPE requirements? RCW 18.04.055(7), 18.04.215(5)
WAC 4-25-831 What are the program standards for CPE? RCW 18.04.055(7), 18.04.215(5)
WAC 4-25-910 What are the bases for the board to impose discipline? RCW 18.04.055(16), 18.04.295, 18.04.305

Statutes Authorizing the Agency to Adopt Rules on this Subject: See above.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Part of the agency's annual rules review, reviewing the rules for effectiveness, clarity, cost, fairness, and need. Also, due to the passage of SB 6123 rule making is required to implement the new provisions of chapter 18.04 RCW related to (1) extending the board's sanctioning authority to include people who never held a valid CPA license but are using the CPA title and individuals who cheat on the CPA examination; (2) adding a criminal penalty for individuals to illegally use the CPA title if they have had a CPA license suspended or revoked by the board; (3) allowing CPAs licensed in other jurisdictions to qualify as reciprocity applicants for a Washington state CPA license if they have practiced public accounting during three out of the past five years; and (4) providing a two-year extension to the grace period provided to certificateholders converting to a license to use experience without regard to when the experience was obtained.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Agency study.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by writing to Dana M. McInturff, CPA, CFE, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, (360) 586-0163, fax (360) 664-9190, e-mail

March 26, 2004

Dana M. McInturff, CPA

Executive Director

Legislature Code Reviser 


Washington State Code Reviser's Office