PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 01-22-037.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To remove references to "permits" and "permitholders"; set the fee for a certificateholder to convert to a licensee; and consider a fee increase for candidates of another state to take the CPA examination in Washington state.
Statutory Authority for Adoption: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3).
Statute Being Implemented: RCW 18.04.055, [18.04].065, [18.04].105 (1) and (3).
Summary: Increases the fee for proctored candidates; replaces references to "permits" and "permitholders" with "practice privilege"; replaces reference to CPA "certificate" to CPA "wall document"; and clarifies that no fee is charged to certificateholders converting to a license.
Reasons Supporting Proposal: The fee for proctored candidates should be increased to be equitable with other exam fee increases. "Permit" language is being changed to "practice privilege" for consistency with the statute. The fee for certificateholders converting to a license was inadvertently left out of the amended rule (effective December 1, 2001). Currently, board policy establishes the fee as $0.
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: Primarily the Washington State Board of Accountancy, CPA Examination Services - Private, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: The board's goal with all of its rule proposals is to:
| • | Promote clarity. |
| • | Ensure effective communication. |
| • | Ensure fairness in interpretation and application of the rules. |
| • | Promote efficiencies through minimizing gray areas. |
Proposal Changes the Following Existing Rules: Increases the fee for proctored candidates from $90 to $110.
Replaces references to "permits" and "permitholders" with "practice privilege."
Replaces reference to CPA "certificate" to CPA "wall document."
Clarifies that no fee is charged to certificateholders converting to a license.
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: Doubletree Hotel, Spokane City Center, 322 North Spokane Falls Court, Spokane, WA 99201, on July 26, 2002, at 9:00 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by July 19, 2002, TDD (800) 833-6384, or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, CPA, Executive Director, Washington State Board of Accountancy, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by July 22, 2002.
Date of Intended Adoption: July 26, 2002.
May 30, 2002
Dana M. McInturff, CPA
Executive Director
OTS-5676.1
AMENDATORY SECTION(Amending WSR 01-22-036, filed 10/30/01,
effective 12/1/01)
WAC 4-25-530
Fees.
The board shall charge the following
fees:
| (1) | CPA examination applications: | |
| (a) | First-time . . . . . . . . . . . . | $264 |
| (b) | Reexamination, four sections . . . . . . . . . . . . | $239 |
| (c) | Reexamination, two sections . . . . . . . . . . . . | $172 |
| (d) | Reexamination, one section . . . . . . . . . . . . | $149 |
| (e) | Administration of examination for out-of-state applicants . . . . . . . . . . . . | $(( |
| (2) | (( |
$300 |
| (3) | Renewal of license, certificate,
(( |
$200 |
| (4) | CPA firm license and renewal fee (sole proprietorships with no employees are exempt) | $200 |
| (5) | Amendment to firm license . . . . . . . . . . . . | $25 |
| (6) | Copies of records, per page exceeding fifty pages . . . . . . . . . . . . | $0.50 |
| (7) | Printed listing of CPA exam candidates . . . . . . . . . . . . | $75 |
| (8) | Computer diskette listing of
licensees, certificateholders,
(( |
$75 |
| (9) | Applications for reinstatement of
license, (( |
$450 |
| (10) | Replacement CPA (( |
$50 |
| (11) | Quality assurance review program fee (includes monitoring reviews for up to two years) . . . . . . . . . . . . | $400 |
| (12) | Late fee . . . . . . . . . . . . | $100 |
| (13) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . . . . . . . . . | $35 |
| (14) | Application for certificateholder to convert to a license . . . . . . . . . . . . | $0 |
| Note: | The board may waive late filing fees for good cause. |
[Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), and 18.04.350(2). 01-22-036, § 4-25-530, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(7), 18.04.195(6) and 18.04.205(4). 99-18-112, § 4-25-530, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]