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Board Rule Making 2014: Quality Assurance Review

After holding a public Rule Making hearing on July 24, 2014, the Board amended the following rule:

  • WAC 4-30-130 What are the quality assurance review (QAR) requirement for licensed CPA firms?

The Board amended this rule:

  • To enhance public protection by specifying the timing and conditions under which a reviewed firm must notify the board of disagreements on a proposed grade and/or fees charged for a firm's peer review;
  • To clarify that withholding compensation for a peer review as a result of a disagreement about a proposed grade may result in board action; and
  • To clarify when the board will takes its own action to evaluate the subject firm's conformity with professional standards.

Where may I find the changes to WAC 4-30-130?
The Board’s Rule Making Order (CR-103) with the text of the amended rule is available from the Washington State Register (WSR 14-16-102). Or, you may request a copy from Board staff.

When will the changes to WAC 4-30-130 take effect?
The changes will take effect September 5, 2014.

The Board thanks everyone who commented during the Rule Making process.