Board Rule Making 2024: Rules Alignment for CPA-Inactive Certificate Legislation Passed

After holding a public rule-making hearing on January 26, 2024, the Board amended the following rules:

• WAC 4-30-010 Definitions. 
• WAC 4-30-020 What are the authority for and the purpose of the Board’s rules? 
• WAC 4-30-028 Rules governing the formal adjudicative proceedings and the brief adjudicative proceedings before the board. 
• WAC 4-30-030 What are the requirements for communicating with the board and staff? 
• WAC 4-30-032 Do I need to notify the board if I change my address? 
• WAC 4-30-034 Must I respond to inquiries from the board? 
• WAC 4-30-036 What enforcement actions must be reported to the board? 
• WAC 4-30-038 Fees. 
• WAC 4-30-082 How does a CPA-Inactive certificate holder apply for licensure? 
• WAC 4-30-084 Converting license from an inactive to active status. 
• WAC 4-30-088 What is the effect on a Washington individual licensee or CPA-inactive certificate holder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty? 
• WAC 4-30-094 How do I renew my individual license, CPA-inactive certificate, or registration as a resident nonlicensee firm owner? 
• WAC 4-30-104 How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? 
• WAC 4-30-120 I am a CPA-Inactive certificate holder-Prior to July 1, 2001, I held a license--How do I apply to return to my previous status as a licensee? 
• WAC 4-30-122 If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or CPA-Inactive certificate out of retirement? 
• WAC 4-30-124 How do I reinstate a lapsed license, CPA-inactive certificate, or registration as a resident nonlicensee firm owner? 
• WAC 4-30-126 How do I reinstate a revoked or suspended license, CPA-inactive certificate, or registration as a resident nonlicensee firm owner? 
• WAC 4-30-134 Continuing professional education (CPE) requirements. 
• WAC 4-30-136 Reporting continuing professional education (CPE) to the board. 
• WAC 4-30-142 What are the bases for the board to impose discipline?   

The Board amended the rules to:

• Ensure consistency with the Public Accountancy Act (RCW 18.04) for legislation passed (SB5519) on March 17, 2022, with an effective date of July 1, 2024.
• Remove references to certificate holders.
• Allow the remaining population of certificate holders to transition to a CPA license in an inactive status and provide the opportunity for the certificate holders to become fully licensed.
• Create a new inactive license status. 
• Align Board laws with other CPA jurisdictions.
• Rename some of the rules.

The Board’s Rule Making Order (CR-103) is available:

• Online through the Washington State Register – WSR 24-04-024
• By email request to the Board at kirsten.donovan@acb.wa.gov

The changes will take effect July 1, 2024