PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 00-19-010.
Title of Rule: WAC 4-25-520 What public records does the board maintain?
Purpose: To comply with the requirements of RCW 42.17.260 that each agency, for informational purposes, publish a listing of records that are available for public inspection and copying.
Statutory Authority for Adoption: RCW 18.04.055.
Statute Being Implemented: RCW 42.17.260.
Summary: Lists the records maintained by the agency that are available for public inspection or copying and describes the requirement for organizations to obtain board recognition in order to purchase a list of individuals.
Reasons Supporting Proposal: To comply with legislative directive by clarifying what data and documents are maintained by the board.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Dana M. McInturff, CPA, 711 South Capitol Way, #400, Olympia, (360) 586-0163.
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: Notifies the public of the records available for inspection and copying for informational purposes in a clear rule-writing style. The existing rule notifies the public of records (lists of individuals for commercial purposes) which are exempt from access. Alternatively the amendment describes the requirement for organizations to obtain board recognition in order to purchase a list of individuals. Amendment of the rule will provide clarification to the public.
Proposal Changes the Following Existing Rules: The amendment: (1) Deletes the listing of contents in the board's database of Washington state CPAs, CPA examination candidates, and CPA firms. The listing in the existing rule is not complete and may mislead the public to believe that only the listed information is available and may limit the board's flexibility to add or delete the type of information collected; (2) deletes a database of final orders, declaratory rulings, interpretations, and policy statements abstracted from board meeting minutes. The board no longer collects this information in a database; (3) deletes CPA's continuing professional education (CPE) reports and CPE sponsor agreements. These items are no longer collected. The board amended its CPE rules effective January 2000 eliminating the requirement for CPAs to submit CPE reports and repealed its rule regarding registration of CPE sponsors; and (4) describes the requirement for organizations to obtain board recognition in order to purchase a list of individuals.
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: Capitol Court Building, 110 Capitol Way South, 11th and Capitol Way, Room 135, Olympia, WA, on April 27, 2001, at 9:30 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by April 20, 2001, 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, 2001.
Date of Intended Adoption: April 27, 2001.
March 8, 2001
Dana M. McInturff, CPA
Executive Director
OTS-4660.1
AMENDATORY SECTION(Amending WSR 98-12-021, filed 5/27/98,
effective 6/27/98)
WAC 4-25-520
What public records does the board maintain?
The board maintains the following public records:
(1) A data base of ((every)) Washington CPAs((. This file
contains: Each CPA's name and address, and their certificate
type, number, issue date, and status));
(2) A data base of CPA examination candidates((. This file
contains: Each candidate's name, address, and identification
numbers));
(3) A data base of CPA firms((. This file contains each
firm's name, ownership, address, license status, and license
number));
(4) ((A data base of final orders, declaratory rulings,
interpretations, and policy statements abstracted from board
meeting minutes;
(5) Formal disciplinary)) Board orders ((of the board));
(((6))) (5) Board meeting minutes;
(((7))) (6) Board ((policy manual)) policies;
(((8))) (7) Board rules files; and
(((9) CPA's continuing education reports and continuing
education sponsor agreements; and
(10))) (8) Documents dealing with the regulatory, supervisory, and enforcement responsibilities of the board.
((The board may not give, sell, or provide access to lists
of individuals requested for commercial purposes. The board
provides lists of CPAs and/or CPA examination candidates to bona
fide educational and professional organizations.)) In order to
obtain a list of individuals under the provisions of RCW 42.17.260(9), educational and professional organizations must use
the form provided by the board and apply for and receive
recognition by the board. Fees for lists must be paid in
advance.
[Statutory Authority: RCW 18.04.055 and 42.17.260. 98-12-021, 4-25-520, filed 5/27/98, effective 6/27/98. Statutory Authority: Chapter 42.17 RCW. 93-14-050, 4-25-520, filed 6/29/93, effective 7/30/93.]