WSR 99-13-075

PROPOSED RULES

BOARD OF ACCOUNTANCY


[ Filed June 11, 1999, 1:36 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 98-24-054.

Title of Rule: Repeal of WAC 4-25-740.

Purpose: Repeal section of chapter 4-25 WAC that is being rewritten and recodified into four separate sections (WAC 4-25-745, 4-25-746, 4-25-790, and 4-25-791).

Statutory Authority for Adoption: RCW 18.04.105.

Statute Being Implemented: RCW 18.04.105.

Summary: Repeal section of chapter 4-25 WAC that is being rewritten and recodified (WAC 4-25-745, 4-25-746, 4-25-790, and 4-25-791).

Reasons Supporting Proposal: This section of chapter 4-25 WAC is being repealed (rather than amended) and recodified to provide a history of the rule regarding renewal of certificates and licenses.

Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, 210 East Union, Suite A, Olympia, (360) 664-9194.

Name of Proponent: Board of Accountancy, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: The board proposes the repeal of WAC 4-25-740 to implement the recodification to four new sections (WAC 4-25-745, 4-25-746, 4-25-790, and 4-25-791).

Proposal Changes the Following Existing Rules: Repeal WAC 4-25-740 and replaces it with four rewritten rules (WAC 4-25-745, 4-25-746, 4-25-790, and 4-25-791).

No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than minor economic impact on business.

RCW 34.05.328 does not apply to this rule adoption. The Board of Accountancy is not one of the agencies required to submit to the requirements of RCW 34.05.328.

Hearing Location: Western Washington University, Viking Addition, Room 461, Bellingham, Washington, on July 29, 1999, at 1:30 p.m.

Assistance for Persons with Disabilities: Contact Cheryl Sexton by July 22, 1999, TDD (800) 833-6384, or (360) 664-9194.

Submit Written Comments to: Dana M. McInturff, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by July 27, 1999.

Date of Intended Adoption: July 30, 1999.

June 11, 1999

Dana M. McInturff, CPA

Executive Director

by Cheryl M. Sexton

© Washington State Code Reviser's Office