Board Rule Making 2024: Rules Alignment for HB 1920 RCW Revisions

The Board has filed a Preproposal Statement of Inquiry (CR-101) for the following rules:

• WAC 4-30-010 Definitions.
• WAC 4-30-024 Public records.
• WAC 4-30-034 Responding to board inquiries.
• WAC 4-30-040 Integrity and objectivity.
• WAC 4-30-042 Independence.
• WAC 4-30-044 Contingent fees.
• WAC 4-30-045 Commission and referral fees.
• WAC 4-30-046 General standards.
• WAC 4-30-048 Compliance with standards.
• WAC 4-30-049 Accounting principles.
• WAC 4-30-050 Confidential client information.
• WAC 4-30-052 Acts discreditable.
• WAC 4-30-054 Advertising and other forms of solicitation.
• WAC 4-30-056 Form of organization and name.
• WAC 4-30-070 What are the experience requirements in order to obtain a CPA license?
• WAC 4-30-090 Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
• WAC 4-30-112 In state and out-of-state firm licensing requirements.
• WAC 4-30-114 How do I apply for and maintain a firm license?
• WAC 4-30-130 Quality assurance review (QAR) requirements for licensed CPA firms.
• WAC 4-30-132 Qualifying continuing professional education (CPE) activities.
• WAC 4-30-142 Disciplinary actions. 

The Board is considering potential changes to the rules that will:

• Align the rules with HB 1920 RCW revisions. On March 7, 2024, Governor Inslee signed into law HB 1920, which is effective June 6, 2024. WAC 4-30-010, 4-30-034, 4-30-040, 4-30-042, 4-30-044, 4-30-045, 4-30-046, 4-30-048, 4-30-049, 4-30-050, 4-30-052, 4-30-054, 4-30-056, 4-30-070, 4-30-090, 4-30-112, 4-30-114, 4-30-130, and 4-30-142.
• Clarify the basis for the Board to impose discipline and move any exceptions into the professional conduct rules. WAC 4-30-040, 4-30-042, 4-30-044, 4-30-045, 4-30-046, 4-30-048, 4-30-049, 4-30-050, 4-30-052, 4-30-054, 4-30-056, and 4-30-142.
• Update the quality assurance review (QAR) requirements. WAC 4-30-130.
• Update to gender neutral pronouns. WAC 4-30-024, 4-30-040, 4-30-049, 4-30-132, and 4-30-142.
• Rename the rule. WAC 4-30-070, 4-30-090, and 4-30-114.

The Board’s Preproposal Statement of Inquiry (CR-101) is available:

• Online through the Washington State Register – WSR 24-11-008.
• By email request to the Board at kirsten.donovan@acb.wa.gov.

If the Board decides to move forward with possible revisions, the Board will:

• File Proposed Rule Making (CR-102) including draft language of the proposed changes with the Office of the Code Reviser.
• Schedule a Rules Hearing.
• Post updated information/instructions on our website.