WSR 00-07-012

PROPOSED RULES

BOARD OF ACCOUNTANCY


[ Filed March 3, 2000, 10:08 a.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 99-23-061.

Title of Rule: Repeal of WAC 4-25-780 Reciprocity for accountants from foreign countries.

Purpose: Repeal sections of chapter 4-25 WAC that are being rewritten and recodified (WAC 4-25-781, 4-25-782, and 4-25-783).

Statutory Authority for Adoption: RCW 18.04.055(11), 18.04.183.

Statute Being Implemented: RCW 18.05.055 [18.04.055](11), 18.04.183.

Summary: Repeal section of chapter 4-25 WAC that is being rewritten and recodified (WAC 4-25-781, 4-25-782, and 4-25-783).

Reasons Supporting Proposal: This section of chapter 4-25 WAC is being repealed (rather than amended) and recodified to provide a history of the rules regarding accountants from foreign countries.

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 4-25-780 to implement the recodification to three new sections (WAC 4-25-781, 4-25-782, and 4-25-783).

Proposal Changes the Following Existing Rules: Repeals WAC 4-25-780 and replaces it with three rewritten rules (WAC 4-25-781, 4-25-782, and 4-25-783).

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: Wyndham Garden Hotel -- SeaTac, 18118 Pacific Highway South, SeaTac, WA 98188, on April 28, 2000, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact Cheryl Sexton by April 21, 2000, 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 April 26, 2000.

Date of Intended Adoption: April 28, 2000.

February 29, 2000

Dana M. McInturff, CPA

Executive Director

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