(Effective until July 1, 2024)
Fees.
RCW
18.04.065 provides that the board shall set fees related to licensure at a level adequate to pay the costs of administering chapter
18.04 RCW. The board has established the following fee schedule:
(1) | Initial application for individual license, individual license through reciprocity, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . | $330 |
(2) | Renewal of individual license, CPA-Inactive certificate, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . | $230 |
(3) | Application for CPA-Inactive certificate holder to convert to a license . . . . | $0 |
(4) | Application for reinstatement of license, CPA-Inactive certificate, or registration as a resident nonlicensee owner . . . . | $480 |
(5) | Quality assurance review (QAR) program fee (includes monitoring reviews for up to two years) | |
| Firm submits reports for review . . . . | $400 |
| Firm submits a peer review report for review . . . . | $60 |
| Firm is exempted from the QAR program because the firm did not issue attest reports . . . . | $0 |
(6) | Late fee * . . . . | $100 |
(7) | Amendment to firm license except for a change of firm address (there is no fee for filing a change of address) . . . . | $35 |
(8) | Replacement CPA wall document . . . . | $50 |
(9) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . | $35 |
(10) | CPA examination. Exam fees are comprised of section fees plus administrative fees. The total fee is contingent upon which section(s) is/are being applied for and the number of sections being applied for at the same time. The total fee is the section fee(s) for each section(s) applied for added to the administrative fee for the number of section(s) applied for. | |
(a) | Section fees: Section fees for the computerized uniform CPA examination are set by third-party providers for the development and delivery of the exam. These fees are collected and retained by the third-party provider. | |
(b) | Administrative fees: Administrative fees for the qualification and application processes are set by a third-party provider. These fees are collected and retained by the third-party provider. | |
* | The board may waive late filing fees for individual hardship including, but not limited to, financial hardship, critical illness, or active military deployment. |
[Statutory Authority: RCW
18.04.055 and 2017 c 304. WSR 18-04-071, § 4-30-038, filed 2/2/18, effective 3/5/18. Statutory Authority: RCW
18.04.065 and
18.04.215(5). WSR 14-04-086, § 4-30-038, filed 2/3/14, effective 3/6/14. Statutory Authority: RCW
18.04.055,
18.04.065,
18.04.105 (1)(e), (3), and (4)(e),
18.04.195(10),
18.04.205(4),
18.04.215 (3), (4), and (8),
42.56.120. WSR 10-24-009, recodified as § 4-30-038, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW
18.04.065,
18.04.105 (2) and (3). WSR 09-24-055, § 4-25-530, filed 11/24/09, effective 12/25/09. Statutory Authority: RCW
18.04.065,
18.04.105(3). WSR 09-10-019, § 4-25-530, filed 4/27/09, effective 8/1/09; WSR 08-14-152 and 08-15-018, § 4-25-530, filed 7/1/08 and 7/8/08, effective 8/1/08 and 8/8/08; WSR 07-14-035, § 4-25-530, filed 6/26/07, effective 8/1/07; WSR 06-14-030, § 4-25-530, filed 6/27/06, effective 8/1/06; WSR 05-10-046, § 4-25-530, filed 4/29/05, effective 6/2/05. Statutory Authority: RCW
18.04.065,
18.04.105(3),
18.04.205. WSR 05-01-136, § 4-25-530, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW
18.04.065, [18.04.]105(3), [18.04.]195(7), [18.04.]205(4), [18.04.]215(8), [18.04.]350 (2)(a), and
42.17.260(8). WSR 04-01-076, § 4-25-530, filed 12/15/03, effective 1/15/04. Statutory Authority: RCW
18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). WSR 02-22-083, § 4-25-530, filed 11/5/02, effective 12/31/02. 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). WSR 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). WSR 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). WSR 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). WSR 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW
18.04.055. WSR 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]
(Effective July 1, 2024)
Fees.
RCW
18.04.065 provides that the board shall set fees related to licensure at a level adequate to pay the costs of administering chapter
18.04 RCW. The board has established the following fee schedule:
(1) | Initial application for individual license, individual license through reciprocity, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . | $330 |
(2) | Renewal of individual license, CPA firm license (sole proprietorships with no employees are exempt from the fee), or registration as a resident nonlicensee firm owner . . . . | $230 |
(3) | Application for a licensee to convert from an inactive to an active status . . . . | $0 |
(4) | Application for reinstatement of license or registration as a resident nonlicensee owner . . . . | $480 |
(5) | Quality assurance review (QAR) program fee (includes monitoring reviews for up to two years) | |
| Firm submits reports for review . . . . | $400 |
| Firm submits a peer review report for review . . . . | $60 |
| Firm is exempted from the QAR program because the firm did not issue attest reports . . . . | $0 |
(6) | Late fee * . . . . | $100 |
(7) | Amendment to firm license except for a change of firm address (there is no fee for filing a change of address) . . . . | $35 |
(8) | Replacement CPA wall document . . . . | $50 |
(9) | Dishonored check fee (including, but not limited to, insufficient funds or closed accounts) . . . . | $35 |
(10) | CPA examination. Exam fees are comprised of section fees plus administrative fees. The total fee is contingent upon which section(s) is/are being applied for and the number of sections being applied for at the same time. The total fee is the section fee(s) for each section(s) applied for added to the administrative fee for the number of section(s) applied for. | |
(a) | Section fees: Section fees for the computerized uniform CPA examination are set by third-party providers for the development and delivery of the exam. These fees are collected and retained by the third-party provider. | |
(b) | Administrative fees: Administrative fees for the qualification and application processes are set by a third-party provider. These fees are collected and retained by the third-party provider. | |
* | The board may waive late filing fees for individual hardship including, but not limited to, financial hardship, critical illness, or active military deployment. |
[Statutory Authority: RCW
18.04.055. WSR 24-04-024, § 4-30-038, filed 1/29/24, effective 7/1/24. Statutory Authority: RCW
18.04.055 and 2017 c 304. WSR 18-04-071, § 4-30-038, filed 2/2/18, effective 3/5/18. Statutory Authority: RCW
18.04.065 and
18.04.215(5). WSR 14-04-086, § 4-30-038, filed 2/3/14, effective 3/6/14. Statutory Authority: RCW
18.04.055,
18.04.065,
18.04.105 (1)(e), (3), and (4)(e),
18.04.195(10),
18.04.205(4),
18.04.215 (3), (4), and (8),
42.56.120. WSR 10-24-009, recodified as § 4-30-038, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW
18.04.065,
18.04.105 (2) and (3). WSR 09-24-055, § 4-25-530, filed 11/24/09, effective 12/25/09. Statutory Authority: RCW
18.04.065,
18.04.105(3). WSR 09-10-019, § 4-25-530, filed 4/27/09, effective 8/1/09; WSR 08-14-152 and 08-15-018, § 4-25-530, filed 7/1/08 and 7/8/08, effective 8/1/08 and 8/8/08; WSR 07-14-035, § 4-25-530, filed 6/26/07, effective 8/1/07; WSR 06-14-030, § 4-25-530, filed 6/27/06, effective 8/1/06; WSR 05-10-046, § 4-25-530, filed 4/29/05, effective 6/2/05. Statutory Authority: RCW
18.04.065,
18.04.105(3),
18.04.205. WSR 05-01-136, § 4-25-530, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW
18.04.065, [18.04.]105(3), [18.04.]195(7), [18.04.]205(4), [18.04.]215(8), [18.04.]350 (2)(a), and
42.17.260(8). WSR 04-01-076, § 4-25-530, filed 12/15/03, effective 1/15/04. Statutory Authority: RCW
18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). WSR 02-22-083, § 4-25-530, filed 11/5/02, effective 12/31/02. 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). WSR 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). WSR 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). WSR 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). WSR 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW
18.04.055. WSR 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.]
