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:

The changes will take effect July 1, 2024