WSR 20-02-059
PERMANENT RULES
BOARD OF ACCOUNTANCY
[Filed December 24, 2019, 9:08 a.m., effective January 24, 2020]
Effective Date of Rule: Thirty-one days after filing.
Purpose: Rule making is needed to update various section and subsection references which have changed due to recently adopted changes in other rules.
Citation of Rules Affected by this Order: Amending WAC 4-30-080, 4-30-122, and 4-30-124.
Statutory Authority for Adoption: RCW
18.04.055.
Adopted under notice filed as WSR 19-21-155 on October 22, 2019.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 3, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 3, Repealed 0.
Date Adopted: December 24, 2019.
Charles E. Satterlund, CPA
Executive Director
AMENDATORY SECTION(Amending WSR 13-22-001, filed 10/23/13, effective 1/1/14)
WAC 4-30-080How do I apply for an initial individual CPA license?
(1) To qualify to apply for an initial license you must meet the following criteria and requirements:
(a) Good character requirements of RCW
18.04.105 (1)(a);
(b) Education requirements of WAC 4-30-060;
(c) Examination requirements of WAC 4-30-062;
(d) Experience requirements of WAC 4-30-070;
(e) Achieve and document a passing grade of ninety percent or better on a course covering the complete content of the AICPA Code of Professional Conduct;
(f) Achieve and document a passing grade of ninety percent or better on a board-approved initial course covering the Washington State Public Accountancy Act, related board rules, and board policies.
(2) If more than four years have lapsed since you passed the examination, you must meet the CPE requirements of WAC 4-30-134 (((2)(a)))(5) within the thirty-six month period immediately preceding submission of your license application. That CPE must include CPE hours in ethics and regulation meeting the requirements of WAC ((4-30-134(6)))4-30-132(7). This regulatory ethics portion of the combined one hundred twenty-hour CPE requirement must be completed within the six month period immediately preceding submission of your license application.
(3) You must provide the required information, documents, and fees to the board either by making application through the board's online application system or on a form provided upon request. You must provide all requested information, documents and fees to the board before the application will be evaluated.
(4) Upon assessment of your qualifications and approval of your application, your licensed status will be posted in the board's licensee database and, therefore, made publicly available for confirmation. A hard copy of your license can be provided upon request.
(5) Your initial license will expire on June 30 of the third calendar year following initial licensure.
(6) You may not use the title CPA until the date the approval of your license is posted in the board's licensee database and, therefore, made publicly available for confirmation.
AMENDATORY SECTION(Amending WSR 10-24-009, filed 11/18/10, effective 12/19/10)
WAC 4-30-122If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement?
If you notify the board that you wish to retire your license or CPA-Inactive certificate prior to the end of your renewal cycle, pursuant to RCW
18.04.215, you may renew your license or CPA-Inactive certificate out of retirement at a later date and are not subject to the requirements of reinstatement; however, you may not use the title CPA or CPA-Inactive or exercise the privileges related to those titles until you renew out of retirement.
If you previously held a license and requested that the license be retired, you are not eligible to apply for CPA-Inactive certificate holder status.
To apply to renew a license or a CPA-Inactive certificate out of retirement, you must provide certain information to the board either by making application through the board's online application system or on a form provided by the board upon request. An application is not complete and cannot be processed until all required information, documents, and fees are submitted to the board.
To apply to renew out of retirement, you must submit to the board:
(1) Complete application information including your certification that you have:
(a) Not used the title CPA or CPA-Inactive during the time in which your license or CPA-Inactive certificate was retired; and
(b) Met the CPE requirements to renew out of retirement in WAC 4-30-134(((4)))(5); and
(2) All applicable fees.
Upon assessment of your continued qualifications and approval of your application, your status will be posted in the board's licensee database and, therefore, made publicly available for confirmation. A hard copy of your credential can be provided upon request.
Your license or CPA-Inactive certificate will expire on June 30th of the third calendar year following the calendar year of the renewal out of retirement. The CPE reporting period for your next renewal begins on January 1st of the calendar year in which the renewal of your retired license or CPA-Inactive certificate was approved by the board and ends on December 31st of the second calendar year following approval of the renewal out of retirement. CPE credit hours utilized to qualify for renewal of a retired license or CPA-Inactive certificate cannot be utilized for subsequent renewal of your credential renewed out of retirement.
You may not use the title CPA or CPA-Inactive until your renewal out of retirement application has been approved.
AMENDATORY SECTION(Amending WSR 10-24-009, filed 11/18/10, effective 12/19/10)
WAC 4-30-124How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
If your individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner has lapsed, you may not use the restricted title(s) until your individual credential has been reinstated by the board.
Individuals who held a valid license on June 30, 2001, and individuals obtaining a license after June 30, 2001, are not eligible to reinstate as CPA-Inactive certificate holders.
To reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a nonlicensee firm owner you must provide certain information to the board either by making application through the board's online application system or on a form provided by the board upon request. An application is not complete and cannot be processed until all required information and documents, and fees have been submitted to the board.
To reinstate, you must submit to the board:
(1) Complete reinstatement information including your certification that you have:
(a) For those who wish to reinstate a license or CPA-Inactive certificate: Not used the title CPA or CPA-Inactive during the time in which your individual license or CPA-Inactive certificate was lapsed; or
(b) For those who wish to reinstate a registration as a resident nonlicensee firm owner: Not participated as an owner in a CPA firm during the time in which your registration as a resident nonlicensee firm owner was suspended or revoked; and
(c) Met the CPE requirements for reinstatement in WAC 4-30-134(((6)))(5); and
(d) Met the CPE supporting documentation requirements in WAC 4-30-138;
(2) Source documents as evidence of eligibility for CPE credit for all courses claimed in order to meet CPE requirements as defined by WAC 4-30-138;
(3) A listing of all states and foreign jurisdictions in which you hold or have applied for a license, certificate, or practice privileges;
(4) Other required documents; and
(5) All applicable fees.
Upon approval of your reinstatement application, your status will be posted in the board's licensee database and, therefore, made publicly available for confirmation. A hard copy of your credential can be provided upon request.
Your license, CPA-Inactive certificate, or registration as a nonlicensee firm owner will expire on June 30th of the third calendar year following approval of the reinstatement. The CPE reporting period for your next renewal begins on January 1st of the calendar year in which the reinstatement of your license, CPA-Inactive certificate, or registration as a nonlicensee firm owner was approved by the board and ends on December 31st of the second calendar year following approval of the reinstatement. CPE credit hours utilized to qualify for reinstatement cannot be utilized for subsequent renewal of your reinstated credential.
You may not use the restricted title(s) until your reinstatement application has been approved and posted to the board's database.