Source: http://lawfilesext.leg.wa.gov/Law/WSR/2003/22/03-22-067.htm
Timestamp: 2020-08-15 13:59:03
Document Index: 307179012

Matched Legal Cases: ['§ 4', '§ 4', '§ 4', '§ 4', '§ 4', '§ 4']

WSR 03-22-067
[ Filed November 4, 2003, 10:19 a.m. ]
Continuance of WSR 03-18-083.
Preproposal statement of inquiry was filed as WSR 03-01-102.
Title of Rule: WAC 4-25-530 Fees.
Purpose: To move $10 per section Board of Accountancy administrative fee from section fee to administrative fee total - no change in total fee only in way fee represented in the rule.
Statutory Authority for Adoption: RCW 18.04.105(3).
Statute Being Implemented: RCW 18.04.105(3).
Summary: Decreases each "section" fee by $10; increases each "administrative" fee by $10/section.
Reasons Supporting Proposal: Moving the $10 administrative fee charged by the board for each section of the exam more correctly displays the section fees and the administrative fees. There will be no change in the total fees that an applicant will pay.
Explanation of Rule, its Purpose, and Anticipated Effects: The board's goal with all of its rule proposals is to:
Specifically RCW 18.04.065 directs the board to "set its fees at a level adequate to pay the costs of administering this chapter" (that is, chapter 18.04 RCW, the Accountancy Act).
Proposal Changes the Following Existing Rules: Moves the $10 administrative fee charged by the board (that was showing as a component of the section fee for each individual section) to the administrative fee section.
No small business economic impact statement has been prepared under chapter 19.85 RCW. The proposed rule will not have more than a 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: Hilton Seattle Airport & Conference Center, 17620 Pacific Highway South, SeaTac, WA, on December 12, 2003, at 9:00 a.m.
Assistance for Persons with Disabilities: Contact Cheryl Sexton by December 5, 2003, TDD (800) 833-6384 or (360) 664-9194.
Submit Written Comments to: Dana M. McInturff, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, fax (360) 664-9190, by December 5, 2003.
Date of Intended Adoption: December 12, 2003.
OTS-6570.2
AMENDATORY SECTION(Amending WSR 02-22-083, filed 11/5/02, effective 12/31/02)
(((1) CPA examination applications:
(a) First-time . . . . . . . . . . . . $284
(b) Reexamination, four sections . . . . . . . . . . . . $259
(c) Reexamination, two sections . . . . . . . . . . . . $182
(d) Reexamination, one section . . . . . . . . . . . . $154
(e) Administration of examination for out-of-state applicants . . . . . . . . . . . . $110
(2) Initial individual license, practice privilege, individual license through reciprocity, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $300
(3) Renewal of license, certificate, practice privilege, or registration as a resident nonlicensee firm owner . . . . . . . . . . . . $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, grants of practice privilege, and registered resident nonlicensee firm owners and CPA exam candidates . . . . . . . . . . . . $75
(9) Applications for reinstatement of license, practice privilege, certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . $450
(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))
(2) Renewal of individual license, certificate, practice privilege, 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 certificateholder to convert to a license . . . . . . . . . . . . $0
(4) Application for reinstatement of license, practice privilege, certificate, or registration as a resident nonlicensee owner . . . . . . . . . . . . $480
(5) Quality assurance review program fee (includes monitoring reviews for up to two years) . . . . . . . . . . . . $400
(7) Amendment to firm license . . . . . . . . . . . . $25
(9) Printed listing of CPA exam candidates . . . . . . . . . . . . $75
(10) Computer diskette listing of licensees, certificateholders, grants of practice privilege, and registered resident nonlicensee firm owners; computer diskette of CPA exam candidates; or computer diskette of firms . . . . . . . . . . . . $75
(11) Replacement CPA wall document
(i) Auditing and attestation . . . . . . . . . . . . $134.50
reporting . . . . . . . . . . . . $126.00
(iii) Regulation . . . . . . . . . . . . $109.00
concepts . . . . . . . . . . . . $100.50
Note: The board may waive late filing fees for good cause.
[Statutory Authority: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). 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). 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.]