WSR 13-10-034



[ Filed April 25, 2013, 7:19 a.m. ]

     Subject of Possible Rule Making: WAC 4-30-070 What are the experience requirements in order to obtain a CPA license? and 4-30-080 How do I apply for an initial individual CPA license?

     Statutes Authorizing the Agency to Adopt Rules on this Subject: WAC 4-30-070: RCW 18.04.055(11), 18.04.105 (1)(d); WAC 4-30-080: RCW 18.055 [18.04.055], 18.04.105(1), 18.04.215(1).

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: To transfer "knowledge of the Public Accountancy Act and board rules" from the experience competencies (WAC 4-30-070) to WAC 4-30-080 that requires applicants for an initial individual CPA license to complete a course covering the Washington Public Accountancy Act, related board rules, and board policies. Under the rule proposal, applicants for a Washington state CPA license will be required to complete a self-study course, the related test, and score at least ninety percent. The goal is to expose applicants to and ensure their knowledge of the Public Accountancy Act, board rules, and board policies. This knowledge is essential to impart a public responsibility orientation to new licensees.

     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 contacting Richard C. Sweeney, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, phone (360) 586-0163, fax (360) 664-9190, e-mail

April 24, 2013

Richard C. Sweeney, CPA

Executive Director