WSR 05-13-067



[ Filed June 10, 2005, 1:13 p.m. ]

Subject of Possible Rule Making: Renewal and reinstatement process for Washington certified public accountant (CPA) certificateholders, licensees, and firms.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 18.04.183, 18.04.195, 18.04.205, 18.04.215.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Currently, CPA individual, CPA firm licenses and CPA certificates lapse at June 30. There have been concerns about the inability of CPAs to practice after June 30, when they have not received notice of license or certificate renewal and are not aware that the license or certificate has lapsed. It is possible that CPAs who fail to change their mailing address contribute to this problem. The board is looking for suggestions to decrease the number of unintentional lapses. The board has information on the existing process available at

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. The board plans to hold information gathering meetings with stakeholders statewide and provide written notification to all CPA certificateholders, licensees, and firms. For additional information or to provide input, please contact Sandra K. Shoemaker, CPA, Deputy Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone (360) 753-2586, fax (360) 664-9190, e-mail

June 9, 2005

Sandra K. Shoemaker, CPA

Deputy Director

Washington State Code Reviser's Office