Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-038 - Fees

Current through Register Vol. 24-14, July 15, 2024
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
* 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,
					 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. 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). 09-24-055, § 4-25-530, filed
					 11/24/09, effective 12/25/09. Statutory Authority:
					 RCW
					   18.04.065,
					 18.04.105(3).
					 09-10-019, § 4-25-530, filed 4/27/09, effective 8/1/09; 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; 07-14-035, § 4-25-530, filed 6/26/07, effective 8/1/07; 06-14-030,
					 § 4-25-530, filed 6/27/06, effective 8/1/06; 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. 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). 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). 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.