reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY › Section 4-30-092 - How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?

Current through Register Vol. 24-14, July 15, 2024
(1) To
				qualify to apply for an individual Washington state license by reciprocity you
				must:
(a) Hold a license to practice public
				accounting issued by a state that makes a similar provision for holders of a
				license issued by this state;
(b)
				Meet the good character requirements of
				RCW
				  18.04.105(1)(a);
(c) Meet the CPE requirements in WAC
				4-30-134; and
(d) You must have:
(i) Passed the examination required for
				issuance of your certificate or license in the other state with grades that
				would have been passing grades at that time in this state and:
(ii) Met all current requirements for
				licensure at the time you apply; or
(iii) Met, at the time of the issuance of
				your license in the other state, all the requirements applicable at that time
				to obtain a license in this state; or
(iv) Had five years of experience in the
				practice of public accounting within the ten years immediately preceding your
				filing an application for licensure in this state; or
(v) Had three years of experience in the
				practice of public accounting within the five years immediately preceding your
				filing an application for licensure in this state; or
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY › Section 4-30-094 - Renewals

Current through Register Vol. 24-14, July 15, 2024
To renew your individual license or registration as a
				  resident nonlicensee firm owner, you must by April 30th of the year of
				  expiration make application through the board's online application system or on
				  a form provided by the board upon request and provide the board with:
(1) Complete renewal information including:
(a) Your certification that you have complied
				with the CPE requirements of WAC
				4-30-134 and the supporting
				documentation requirements of WAC
				4-30-138; and
(b) A listing of all states and foreign
				jurisdictions in which you hold or have applied for a license, certificate, or
				permit to practice;
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY › Section 4-30-100 - Reciprocity for accountants from foreign countries

Current through Register Vol. 24-14, July 15, 2024
(1) Under the authority provided by
				RCW
				  18.04.183, the board relies on the National
				Association of State Boards of Accountancy (NASBA) and the American Institute
				of Certified Public Accountants (AICPA), who have jointly established the
				United States International Qualifications Appraisal Board (IQAB) to eliminate
				impediments to reciprocity, or other professional bodies for evaluation of
				foreign accounting credential equivalency. IQAB serves as the link between the
				accounting profession in the United States and the accounting professions of
				other General Agreement on Trade Services (GATS) signatory countries. Through
				mutual recognition agreements (MRA), covered individuals will have similar
				provisions within each reciprocal country.
(2) The foreign accounting credential may be
				accepted in partial satisfaction of licensing requirements if:
(a) The foreign issuing body's education,
				examination, and ethical requirements are equivalent to the requirements for
				licensure in this state;
(b) The
				foreign accounting credential is valid and in good standing at the time of
				application for a Washington state license; and
(c) The foreign issuing body granting the
				foreign accounting credential permits Washington CPAs an equivalent opportunity
				to receive the foreign accounting credential by reciprocity.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY › Section 4-30-102 - Initial Washington state license requirements for application through foreign reciprocity

Current through Register Vol. 24-14, July 15, 2024
(1) To
				apply for an initial Washington state CPA license through foreign reciprocity,
				you must:
(a) Hold a license in a foreign
				country that meets the requirements of WAC
				4-30-100
				and request verification of licensure from the issuing professional accounting
				organization. The verification must be sent directly to the board from the
				issuing organization.
(b) Pass an
				examination meeting the requirements of WAC
				4-30-100.
				You must request from NASBA that verification of exam score be sent directly to
				the board.
(c) Demonstrate, through
				completion and submission of the board's experience affidavit, satisfactory
				experience in public accounting or other experience meeting the requirements of
				RCW
				  18.04.105(1)(d) within the
				eight years prior to submitting an application for licensure.
(d) Meet the CPE requirements in WAC
				4-30-134.
(e) Achieve a passing grade of ninety percent
				or better on a course covering the complete content of the AICPA Code of
				Professional Conduct and submit the course completion certificate.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY › Section 4-30-104

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					   18.04.183,
					 18.04.215(2).
					 10-24-009, amended and recodified as §
											4-30-104, filed 11/18/10, effective
					 12/19/10; 05-01-137, § 4-25-783, filed 12/16/04, effective 1/31/05;
					 02-04-064, § 4-25-783, filed 1/31/02, effective 3/15/02. Statutory
					 Authority:
					 RCW
					   18.04.055 and
					 18.04.183. 00-11-076, §
					 4-25-783, filed 5/15/00, effective
					 6/30/00.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CPA FIRM ORGANIZATION AND OWNERSHIP › Section 4-30-110 - What are the allowable legal forms of organization and ownership requirements for a CPA firm?

Current through Register Vol. 24-14, July 15, 2024
(1)
Permitted
				forms of organization
A CPA firm may be organized as:
(a) A proprietorship;
(b) A partnership;
(c) A professional corporation (PC) or
				professional service corporation (PS);
(d) A limited liability company
				(LLC);
(e) A limited liability
				partnership (LLP); or
(f) Any other
				form of legal entity authorized by Washington state statute for use by a CPA
				firm.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › FIRM LICENSING REQUIREMENTS › Section 4-30-112 - In state and out-of-state firm licensing requirements

Current through Register Vol. 24-14, July 15, 2024
(1) A firm license must be obtained from the
				board if the firm has an office in this state and performs attest or
				compilation services for clients in this state.
(2) A firm license is not required for a firm
				that does not have an office in this state but offers or renders attest
				services described in
				RCW
				  18.04.025(1), and meets the
				requirements listed in
				RCW
				  18.04.195(1)(a)(iii)(A) through
				(D).
(3) A firm license is not required to perform
				other professional services in this state, including compilation, review and
				other services for which reporting requirements are provided in professional
				standards, if the firm complies with the following:
(a) The firm performs such services through
				individuals with practice privileges under
				RCW
				  18.04.350(2) and WAC
				4-30-090
				or reciprocal license under
				RCW
				  18.04.180 and
				18.04.183 and board
				rules;
(b) The firm is licensed to
				perform such services in the state in which the individuals with practice
				privileges have their principal place of business; and
(c) The firm meets the board's quality
				assurance program requirements, when applicable.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › FIRM LICENSING REQUIREMENTS › Section 4-30-114 - How do I apply for and maintain a firm license?

Current through Register Vol. 24-14, July 15, 2024
(1)
How does a firm apply for an
				initial firm license?
To apply for an initial firm license an owner, or
				designee, or, in the case of an out-of-state firm, that does not meet the
				requirements to operate under firm mobility per
				RCW
				  18.04.195(1)(a)(iii)(A) through
				(D), and is required to be licensed in this
				state, an individual qualified for practice privileges in this state under
				RCW
				  18.04.350(2) who has been
				authorized by the applicant firm to make the application must submit the
				following information to the board:
(a) The
				firm name;
(b) Address and
				telephone number of the main office and any branch offices of the
				firm;
(c) Name of the managing
				licensee of the main office located and maintained in this state;
(d) Resident licensee owners'
				names;
(e) Name(s) of all resident
				nonlicensee owners; and
(f) Type of
				legal organization under which the firm operates.
The required information must be submitted to the board
				  either by making application through the board's online application system or
				  on a form provided by the board upon request. All requested information,
				  documents and fees must be submitted to the board before the application will
				  be evaluated.
Upon approval of the firm's application the firm's licensed
				  status will be posted in the board's licensee data base and, therefore, made
				  publicly available for confirmation. A hard copy of the firm license can be
				  provided upon request.
The initial CPA firm license will expire on June 30th of the
				  third calendar year following initial licensure.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › FIRM LICENSING REQUIREMENTS › Section 4-30-116 - How do I initially register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply?

Current through Register Vol. 24-14, July 15, 2024
To qualify as a nonlicensee owner of a licensed firm, you
				  must:
(1) Be an individual;
(2) Meet the good character requirements of
				RCW
				  18.04.105(1)(a);
(3) Be an active individual participant in
				the licensed firm or affiliated entities as these terms are defined in WAC
				4-30-010; and
(4) If you are a resident of Washington
				state, you must:
(a) Provide all required
				information, documents, and fees to the board either by registering through the
				board's on-line application system or on a form provided upon request;
				and
(b) Achieve and document a
				passing grade of ninety percent or better on a course covering the complete
				content of the AICPA Code of Professional Conduct.
(c) Submit your registration concurrent with
				or prior to submission of the firm license application or firm license
				amendment by the firm with which you are associated.
An initial registration is not complete and cannot be
				  processed until all required information, documents, and fees are submitted to
				  the board.
If you are a Washington state resident, you may not hold
				  ownership interest in a CPA firm licensed in Washington state until you receive
				  written notice from the board of your Washington state registration number. On
				  the date the registration is approved, your registration number will be
				  included in the board's licensee data base and, therefore, made publicly
				  available for confirmation. A hard copy of your registration can be provided
				  upon request.
Your initial registration will expire on June 30 of the third
				  calendar year following initial issuance of the registration.
If you withdraw as a nonlicensee owner of a CPA firm, the
				  firm must notify the board. Your registration as a nonlicensee firm owner will
				  lapse and be subject to reinstatement.
All nonlicensee firm owners are subject to discipline for
				  violation of the act or board rules.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONVERSIONS, RETIREMENTS AND REINSTATEMENTS › Section 4-30-120 - Converting license status from inactive to active

Current through Register Vol. 24-14, July 15, 2024
To convert to an active status as a licensee you must submit
				  to the board:
(1) Complete application
				information including your certification that you have:
(a) Not held out or practiced public
				accounting during the time in which you were inactive; and
(b) Met the CPE requirements of WAC
				4-30-134(5).
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONVERSIONS, RETIREMENTS AND REINSTATEMENTS › Section 4-30-122 - Renewal out of retirement

Current through Register Vol. 24-14, July 15, 2024
If you notify the board that you wish to retire your license
				  prior to the end of your renewal cycle, pursuant to
				  RCW
				    18.04.215, you may renew your license out of
				  retirement at a later date and are not subject to the requirements of
				  reinstatement; however, you may not use the title CPA or CPA-Inactive or
				  exercise the privileges related to those titles until you renew out of
				  retirement.
To apply to renew a license out of retirement, you must
				  provide certain information to the board either by making application through
				  the board's online application system or on a form provided by the board upon
				  request. An application is not complete and cannot be processed until all
				  required information, documents, and fees are submitted to the board.
To apply to renew out of retirement, you must submit to the
				  board:
(1) Complete application
				information including your certification that you have:
(a) Not used the title CPA or CPA-Inactive
				during the time in which your license was retired; and
(b) Met the CPE requirements to renew out of
				retirement in WAC
				4-30-134(5).
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONVERSIONS, RETIREMENTS AND REINSTATEMENTS › Section 4-30-124 - Reinstatements

Current through Register Vol. 24-14, July 15, 2024
If your individual license or registration as a resident
				  nonlicensee firm owner has lapsed, you may not use the restricted title(s)
				  until your individual credential has been reinstated by the board.
To reinstate a lapsed individual license or registration as a
				  nonlicensee firm owner you must provide certain information to the board either
				  by making application through the board's online application system or on a
				  form provided by the board upon request. An application is not complete and
				  cannot be processed until all required information and documents, and fees have
				  been submitted to the board.
To reinstate, you must submit to the board:
(1) Complete reinstatement information
				including your certification that you have:
(a)
For those who wish to reinstate a
				license
: Not used the title CPA or CPA-Inactive during the time in
				which your individual license was lapsed; or
(b)
For those who wish to reinstate a
				registration as a resident nonlicensee firm owner
: Not participated as
				an owner in a CPA firm during the time in which your registration as a resident
				nonlicensee firm owner was lapsed; and
(c) Met the CPE requirements for
				reinstatement in WAC
				4-30-134(5);
				and
(d) Met the CPE supporting
				documentation requirements in WAC
				4-30-138;
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONVERSIONS, RETIREMENTS AND REINSTATEMENTS › Section 4-30-126 - Reinstatement of a revoked or suspended license or registration as a resident nonlicensee firm owner

Current through Register Vol. 24-14, July 15, 2024
If your license was revoked or suspended by the board
				  pursuant to the act, you may not use the title CPA or CPA-Inactive until your
				  license is reinstated by the board.
If your registration as a resident nonlicensee firm owner was
				  revoked or suspended by the board pursuant to the act, you may not be a firm
				  owner until your registration is reinstated by the board.
You may request that the board modify the suspension or
				  revocation after three years have elapsed from the effective date of the
				  board's order revoking or suspending your license or registration as a resident
				  nonlicensee firm owner unless the board sets some other period by order.
				  However, if you made a previous request with respect to the same order, no
				  additional request will be considered before the lapse of an additional three
				  years following the board's decision on the last such previous application for
				  reinstatement.
To request reinstatement of a revoked or suspended license or
				  registration as a resident nonlicensee firm owner you must provide the board
				  with certain information either by making application through the board's
				  online application system or on a form provided by the board upon request. An
				  application is not complete and cannot be processed until all required
				  information, documents, and fees are submitted to the board.
To request reinstatement, you must submit to the
				  board:
(1) Complete information
				including your certification that you have:
(a)
For those who wish to reinstate a
				license
: Not used the title CPA or CPA-Inactive during the time in
				which your license was suspended or revoked; or
(b)
For those who wish to reinstate a
				registration as a resident nonlicensee firm owner
: Not participated as
				an owner in a CPA firm during the time in which your registration as a resident
				nonlicensee firm owner was suspended or revoked; and
(c) Met the CPE requirements for
				reinstatement in WAC
				4-30-134 (5), by
				submitting the documentation to support the CPE claimed;
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-130 - Quality assurance review (QAR) requirements for licensed CPA firms

Current through Register Vol. 24-14, July 15, 2024
(1) The Washington
				state board of accountancy is charged with protection of the public interest
				and ensuring the dependability of information used for guidance in financial
				transactions or for accounting for or assessing the status or performance of
				commercial and noncommercial enterprises, whether public, private or
				governmental. The purpose of the QAR program, such as peer review, is to
				monitor licensees' compliance with audit, compilation, review, and other
				attestation standards. If the board becomes aware that a firm's performance
				and/or reporting practices for audit, review, compilation, and other
				engagements covered by relevant recognized professional standards as delineated
				in WAC
				4-30-048,
				may not be in accordance with said professional standards, the board will take
				appropriate action to protect the public interest.
(2)
Peer review.
Generally, all
				firms licensed in Washington state offering and/or performing attest services
				or compilation services, as defined by WAC
				4-30-010,
				or other professional services for which a report expressing assurance is
				prescribed by professional standards, are required to participate in a
				board-approved peer review program as a condition of renewing each CPA firm
				license under
				RCW
				  18.04.215 and WAC
				4-30-114.
				However, certain exemptions are listed in subsection (10) of this section.
				Board-approved peer review programs include:
(a) The inspection processes of the Public
				Company Accounting Oversight Board (PCAOB);
(b) Peer review programs administered by the
				American Institute of CPAs (AICPA) and/or their assigned administering entities
				(AE); and
(c) Other programs
				recognized and approved by the board.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-132 - Qualifying continuing professional education (CPE) activities

Current through Register Vol. 24-14, July 15, 2024
(1) CPE activities
				are learning opportunities that contribute directly to an individual's
				knowledge, ability, and/or competence to perform his or her professional
				responsibilities. CPE activities should:
(a)
				Address the individual's current and future work environment, current knowledge
				and skills, and desired or needed knowledge and skills to meet future
				opportunities and/or professional responsibilities; and
(b) Maintain knowledge of current ethical and
				other regulatory requirements.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-133 - Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit

Current through Register Vol. 24-14, July 15, 2024
(1)
CPE
				reporting period
is a calendar year time period beginning in the
				calendar year a credential is first issued by this board and ending on December
				31st of the subsequent third calendar year.
(2)
CPE credit
is given in
				increments of tenths of an hour after the first full CPE credit hour has been
				earned except for nano learning.
A minimum of 50 minutes of continuous instruction constitutes
				  one CPE credit hour and after the first 50-minute segment has been earned, five
				  minutes constitutes one-tenth of a CPE credit hour.
CPE credit earned is rounded down to the nearest tenth of an
				  hour.
(3)
Carry-forward:
CPE credit hours you complete during one CPE
				reporting period cannot be carried forward to the next period.
(4)
Carry-back:
As specified in
				WAC 4-30-134, CPE credit hours you
				complete during one CPE reporting period cannot be carried back to the previous
				reporting period unless the board has approved a request for extension or has
				required the carry-back as part of the sanctions for failure to complete
				required CPE.
(5)
Preparation
				time for CPE attendance:
Attendees obtain CPE credit only for time spent
				in instruction; no credit is allowed for preparation time unless the attendee
				is the discussion leader for the particular CPE segment or program.
(6)
Limitations on CPE credit:
In any given three-year renewal cycle, licensees are limited to the following
				upper limits of CPE credit for the following formats:
(a) Nano learning, as defined in WAC
				4-30-010, is limited to no more
				than 12 CPE credit hours out of the 120 CPE credit total as specified in WAC
				4-30-134.
(b) No more than 60 hours of CPE can be
				awarded to any licensee during the three-year reporting period for the sum of:
(i) Service on the Washington state board of
				accountancy or the board's committees or volunteer service on one of the board
				approved peer review committees;
(ii) First time instructor/developer of a
				college or university course;
(iii)
				First time instructor/developer of a CPE course; and
(iv) Authorship of published articles, books,
				and other publications relevant to maintaining or improving professional
				competence.
(c) Service
				on the Washington state board of accountancy (board) including participation on
				an approved peer review committee, first time instructor/developer, or
				authorship of published materials will not count towards the minimum 20 credit
				hours of CPE required per WAC
				4-30-134 during each of the three
				years of the CPE reporting period.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-134 - Continuing professional education (CPE) requirements

Current through Register Vol. 24-14, July 15, 2024
(1)
Renewal.
(a) CPE requirements for renewal are pursuant
				to RCW
				  18.04.215(5).
(b) An individual seeking renewal shall
				assert in a manner acceptable to the board that they met all of the CPE
				requirements for renewal during their CPE reporting period ending December 31st
				of the year prior to their license expiration date.
(c)
CPA license in an active
				status.
(i) Completion of a minimum of
				120 CPE credit hours within the three-year CPE reporting period;
(ii) Completion of a four credit hour
				Washington state board approved ethics course meeting the requirements of WAC
				4-30-132;
(iii) Completion of a minimum of 20 CPE
				credit hours during each calendar year included in the three-year CPE reporting
				period. Restrictions on the type of CPE credit hours qualifying to meet the 20
				credit hour minimum are specified in WAC
				4-30-133; and
(iv) Completion of no more than 60 CPE credit
				hours in nontechnical subject areas as specified in WAC
				4-30-132.
Exception: If the licensee qualifies for CPE reciprocity, see
				  the CPE requirements under the provisions of subsection (7) of this
				  section.
(d)
CPA license in an inactive status or nonlicensee firm owner.
Completion of a four credit hour Washington state board approved ethics course
				meeting the requirements of WAC
				4-30-132.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-136 - Reporting continuing professional education (CPE) to the board

Current through Register Vol. 24-14, July 15, 2024
In order to apply for renewal of your license or registration
				  as a resident nonlicensee firm owner, you must satisfy the board's CPE and
				  supporting documentation requirements.
The reporting of compliance with CPE requirements is
				  concurrent with filing your renewal application. When you complete your
				  application for renewal, you are required to certify that you complied with the
				  board's CPE requirements as defined in WAC
				  4-30-134 and supporting
				  documentation requirements as defined in WAC
				  4-30-138.
The board may verify through audit compliance with CPE and
				  supporting documentation requirements as certified during the renewal
				  application process. As part of this audit the board may require additional
				  information to demonstrate your compliance with the board's rules.
Statutory Authority:
					 RCW
					   18.04.055(7),
					 18.04.215(5).
					 10-24-009, amended and recodified as §
											4-30-136, filed 11/18/10, effective
					 12/19/10; 01-22-036, § 4-25-832, filed 10/30/01, effective 12/1/01.
					 Statutory Authority:
					 RCW
					   18.04.055 and
					 18.04.105(8).
					 99-23-047, § 4-25-832, filed 11/15/99, effective
					 1/1/00.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › CONTINUING COMPETENCY › Section 4-30-138 - Continuing professional education (CPE) documentation requirements

Current through Register Vol. 24-14, July 15, 2024
(1) For each
				program for which you claim CPE credit you must retain documentation to support
				all of the following required information:
(a)
				Program sponsor;
(b) Title of
				program or description of content;
(c) Date(s) attended;
(d) Number of CPE credit hour(s);
(e) Attendee name; and
(f) Acceptable evidence of
				completion.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT › Section 4-30-140 - Disciplinary authority and process

Current through Register Vol. 24-14, July 15, 2024
(1) Investigations are responsive to formal
				complaints received or indications of a potential violation of the Public
				Accountancy Act, chapter 18.04 RCW and in all proceedings under
				RCW
				  18.04.295 or Administrative Procedure Act,
				chapter 34.05 RCW.
(2) The board
				has delegated authority and responsibility for processing complaints,
				initiating and directing investigations, resolving certain cases and issuing
				charging documents to the executive director of the board
				RCW
				  18.04.045(7).
(3) The board has established policies and
				administrative rules to define the responsibilities, process, and procedures
				for performing the disciplinary process.
(4) The board's investigative team reviews
				all complaints received to determine if the allegations are within the board's
				authority. If the complaint is not within the board's jurisdiction, then the
				executive director may close the complaint without action.
(5) If an investigation produces sufficient
				evidence for the executive director to conclude that a respondent has violated
				chapter 18.04 RCW, the executive director will work with a consulting board
				member (CBM) to review the case and recommend a resolution strategy.
(6) If at any time, the executive director
				and CBM determines there is not sufficient evidence of a violation, then the
				executive director may close the complaint without action.
(7) In most cases, the first step in the
				resolution strategy is to enter into a settlement negotiation. Settlement may
				be reached at any time.
(8) At any
				time, the executive director may issue a statement of charges which begins the
				formal disciplinary process. The executive director may also issue a temporary
				cease and desist order when deemed necessary to protect public safety and
				welfare.
(9) The respondent has the
				opportunity to answer the statement of charges and request administrative
				review. The board may hold a formal administrative hearing, in accordance with
				chapter 34.05 RCW. The board may impose a final order as a result of an
				administrative review.
(10) Any
				final order issued by the board may be appealed as described in chapter 34.05
				RCW.
(11) The disciplinary process
				shall proceed in a timely manner in keeping with the circumstances of the
				individual case. There is no specific or absolute timeline for the disciplinary
				process of a case.
(12) The board
				has the power and authority to recover investigative and legal costs whether
				through consent order or final administrative order.
Statutory Authority:
					 RCW
					   18.04.045(7) and (8),
					 18.04.055, 18.04.295,
					 18.04.350(6).
					 10-24-009, §
											4-30-140, filed 11/18/10, effective
					 12/19/10.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT › Section 4-30-142 - Disciplinary actions

Current through Register Vol. 24-14, July 15, 2024
RCW
				    18.04.055,
				  18.04.295,
				  18.04.305, and
				  18.04.350 authorize the board to
				  revoke, suspend, refuse to issue, renew, or reinstate an individual or firm
				  license the right to exercise practice privileges in this state, or
				  registration as a resident nonlicensee firm owner; impose a fine not to exceed
				  $30,000; recover investigative and legal costs; impose full restitution to
				  injured parties; impose remedial sanctions; impose conditions precedent to
				  renew; or prohibit a resident nonlicensee from holding an ownership interest in
				  a firm licensed in this state for the specific acts listed below.
The following are specific examples of prohibited acts that
				  constitute grounds for discipline under
				  RCW
				    18.04.295,
				  18.04.305, and
				  18.04.350. The board does not
				  intend this listing to be all inclusive.
(1) Fraud or deceit in applying for the CPA
				examination, obtaining a license, registering as a resident nonlicensee firm
				owner, or in any filings with the board.
(2) Fraud or deceit in renewing or requesting
				reinstatement of a license or registration as a resident nonlicensee firm
				owner.
(3) Cheating on the CPA
				exam.
(4) Making a false or
				misleading statement in support of another person's application or request to:
(a) Take the national uniform CPA
				examination;
(b) Obtain a license
				or registration required by the act or board;
(c) Reinstate or modify the terms of a
				revoked or suspended li-cense or registration as a resident nonlicensee firm
				owner in this state;
(d) Reinstate
				revoked or suspended practice privileges of an individual or firm licensed in
				another state.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-010 - Purpose

Current through Register Vol. 24-14, July 15, 2024
The purpose of this chapter is to provide rules for the office
				of administrative hearings to implement the provisions of chapter 42.56 RCW
				relating to public records.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-010, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-010, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-015 - Definitions

Current through Register Vol. 24-14, July 15, 2024
The definitions set forth in RCW    42.56.010 apply throughout
				this chapter, unless the context clearly requires otherwise.
(1) "Case" means an adjudicative proceeding
			 as defined in RCW    34.05.010(1).
(2)
			 "Case file" means the same thing as "official record" while a case is pending
			 with the office. Once a case is no longer pending with the office, "case file"
			 means any records possessed by the office which are copies of all or part of
			 the official record.
(3) "Days"
			 means calendar days unless otherwise stated.
(4) "Office" and "OAH" mean the office of
			 administrative hearings. Where appropriate, office also refers to the staff and
			 employees of the office of administrative hearings.
(5) "Official record" means the complete
			 record of a case, as defined in RCW    34.05.476. The official record may be
			 either paper or electronic. The official record does not include any additional
			 copies or drafts of documents, or notes.
(6) "Page" means one impression on a single
			 side of a sheet of paper, or the electronic equivalent.
(7) "Public records officer" means the public
			 records officer or designee for the office appointed by the chief
			 administrative law judge.
(8)
			 "Referring agency" means an agency that refers cases to the office under RCW
			    34.05.425 (1)(c).
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-020 - Description of the office of administrative hearings

Current through Register Vol. 24-14, July 15, 2024
(1) The office conducts impartial
			 administrative hearings for referring agencies under chapter 34.12 RCW.
(2) The office headquarters is
			 located at 2420 Bristol Ct. SW, P.O. Box 42488, Olympia, Washington, 98504-2488.
			 The headquarters hours are 8:00 a.m. to noon and 1:00 p.m. to 5:00 p.m., Monday
			 through Friday, except legal holidays.
Statutory Authority:
				  Chapter
				  34.12 RCW. 13-08-047,
				  §
										10-04-020, filed 3/28/13,
				  effective 4/28/13; 08-12-025, §
										10-04-020, filed 5/29/08,
				  effective 6/29/08. Statutory Authority:
				  RCW
				    34.12.030(6). 06-08-009,
				  §
										10-04-020, filed 3/23/06,
				  effective 4/23/06. Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-020, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW   42.17.250 [(1)](a). 93-10-098,
				  §
										10-04-020, filed 5/5/93, effective
				  6/5/93. Statutory Authority: RCW   42.17.250 and
				  34.05.220(1)(b).
				  89-13-036 (Order 6), §
										10-04-020, filed 6/15/89.
				  Statutory Authority: RCW   42.17.250 and 34.04.020. 85-22-032 (Order 4), §
										10-04-020, filed 10/31/85.
				  Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 [42.17.250 -
				  42.17.320]. 82-22-052 (Order 3), §
										10-04-020, filed 11/1/82.
Reviser's note:
RCW
				    34.05.395 requires the use of underlining and
				  deletion marks to indicate amendments to existing rules, and deems ineffectual
				  changes not filed by the agency in this manner. The bracketed material in the
				  above section does not appear to conform to the statutory
				  requirement.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-025 - Organization, operations, and procedures

Current through Register Vol. 24-14, July 15, 2024
The chief administrative law judge directs OAH. Administrative
				law judges preside over hearings and issue initial or final orders, including
				findings of fact and conclusions of law. OAH is physically located in Olympia,
				Seattle, Spokane Valley, and Tacoma. Procedures governing administrative
				proceedings and other information are available in Title 10 of the Washington
				Administrative Code (WAC).
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-030 - Public records officer

Current through Register Vol. 24-14, July 15, 2024
(1) The public
			 records officer
is appointed by the chief administrative law judge and is located
				in the headquarters office.
(2) The public records officer is responsible
			 for implementing these rules and ensuring the fullest assistance to
			 requestors.
(3) The public records
			 officer is responsible for overseeing compliance with the Public Records Act, but
			 staff members may process requests.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-030, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-030, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-035 - Availability of records

Current through Register Vol. 24-14, July 15, 2024
Public records are available for inspection during normal
				business hours. For the purposes of this chapter, normal business hours are 8:00
				a.m. to noon and 1:00 p.m. to 5:00 p.m. Monday through Friday, except legal
				holidays. Records must be inspected at the headquarters office or other location
				as authorized by the public records officer.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-037 - Location of case records

Current through Register Vol. 24-14, July 15, 2024
(1) The office is
			 the custodian of the official record only while a case is pending with the
			 office. The referring agency is the custodian of the official record at all other
			 times.
(2) Requestors seeking to
			 inspect or receive copies of the official record for cases pending with the
			 office should direct their requests to the office. Requestors seeking to inspect
			 or receive copies of the official record for cases that are no longer pending
			 with the office should direct their requests to the referring agency.
(3) Requestors seeking to inspect or receive
			 copies of the case file should direct their requests to the office.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-040 - Requests for public records

Current through Register Vol. 24-14, July 15, 2024
(1) Prior to
			 submitting a records request, requestors are encouraged to view documents
			 available on the office web site at www.oah.wa.gov.
(2) Requestors seeking to inspect or receive
			 copies of public records must give reasonable notice to the office that the
			 request is for public records. The request should be addressed to the public
			 records officer.
(3) Requestors may
			 use the public records request form available at www.oah.wa.gov.
(4) Requestors are encouraged to include the
			 following information in the request:
* Name of requestor;
* Contact information of requestor, such as telephone number,
				mailing address, and email address;
* The date of the request;
* Enough information about the public records being requested to
				allow the office to reasonably identify and locate any responsive records;
				and
* Preferred method of receiving the responsive
				records.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-040, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-040, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-045 - Responses to public records requests

Current through Register Vol. 24-14, July 15, 2024
(1) Within five
			 business days of receipt of the request, the public records officer will
			 acknowledge receipt and do one or more of the following:
(a) Make the records available for inspection
			 or copying;
(b) Send copies of the
			 records to the requestor, if copies are requested and the requestor has paid any
			 fees that are due;
(c) Provide a
			 reasonable estimate of when the records will be available;
(d) Request clarification from the requestor,
			 if the request is unclear or does not sufficiently identify the requested
			 records; or
(e) Deny the
			 request.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-050 - Inspection of public records

Current through Register Vol. 24-14, July 15, 2024
(1) The office
			 will provide space to inspect public records.
(2) The office will notify the requestor in
			 writing that the records are available to inspect. Within thirty days after the
			 office sends notification, the requestor must make arrangements with the office
			 to inspect the records.
(3) After
			 inspection is complete, the requestor must identify which records he or she
			 wishes the office to copy. Depending on staff availability and the volume of
			 records requested, the office may copy the records at that time or provide the
			 records to the requestor at a later date.
(4) When the inspection of the requested
			 records is complete and all requested copies are provided, the public records
			 officer will send notification to the requestor that the request is
			 closed.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-050, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-050, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-050 - Inspection of public records

Current through Register Vol. 24-14, July 15, 2024
(1) The office
			 will provide space to inspect public records.
(2) The office will notify the requestor in
			 writing that the records are available to inspect. Within 30 days after the
			 office sends notification, the requestor must make arrangements with the office
			 to inspect the records.
(3) After
			 inspection is complete, the requestor must identify which records they wish the
			 office to copy. Depending on staff availability and the volume of records
			 requested, the office may copy the records at that time or provide the records
			 to the requestor at a later date.
(4) When the inspection of the requested
			 records is complete and all requested copies are provided, the public records
			 officer will send notification to the requestor that the request is
			 closed.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-050, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-050, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-055 - Protection of public records

Current through Register Vol. 24-14, July 15, 2024
(1) The office
			 will maintain its records in a reasonably organized manner and will take
			 reasonable actions to protect records from damage and disorganization.
(2) Records will be made available to the
			 requestor for inspection subject to the following restrictions:
(a) The records must not be removed from the
			 designated area;
(b) The public
			 records officer may limit the number of pages provided for inspection at one
			 time;
(c) All possible care must be
			 taken to prevent damage to the records;
(d) Records may not be marked, altered, cut or
			 mutilated in any way;
(e) Use of
			 liquids, eating, drinking, and smoking while inspecting the records is
			 prohibited;
(f) Records must not be
			 defaced in any way, including by writing on, folding, tracing or fastening them
			 with fasteners other than those already existing in file;
(g) Records must be kept in the order in which
			 they are received; and
(h) All
			 copying of records will be done by office staff.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-060 - Installments

Current through Register Vol. 24-14, July 15, 2024
The public records officer may provide access to records in
				installments under RCW    42.56.080.
Statutory Authority:
				  RCW
				    34.05.020,
				  34.12.030 and 42.17.250.
				  99-20-115, §
										10-04-060, filed 10/6/99,
				  effective 11/6/99. Statutory Authority: RCW   42.17.250 and
				  34.05.220(1)(b).
				  89-13-036 (Order 6), §
										10-04-060, filed 6/15/89.
				  Statutory Authority: RCW 34.04.020 and
				  
											47.17.250 - 47.17.320 42.17.250 -
				  42.17.320. 82-22-052 (Order 3), §
										10-04-060, filed
				  11/1/82.
Washington Administrative Code › Title 10 - Administrative Hearings, Office of › Chapter 10-04 - Agency organization-Public records › Section 10-04-065 - Electronic records

Current through Register Vol. 24-14, July 15, 2024
(1) When providing
			 electronic records, the public records officer will provide records in a file
			 format that is generally commercially available.
(2) If a record exists on a web page, the
			 public records officer may respond by providing the link to the record.