Board Rule-Making_2013

Board Rule-Making

 Results of January 22, 2013 Rules Hearing

 After holding a public rule-making hearing on January 22, 2013, the Board took the following action:

  1.  Amended WAC 4-30-050 What are the requirements concerning records and clients confidential information?

The Board amended this rule to clarify that licensees who prepare federal income tax returns in accordance with IRS rules do not violate client confidentiality and to correct an error in subsection (3).

Where may I find the changes to WAC 4-30-050?
The Board’s Rule Making Order (CR-103) with the text of the amended rule will be available from
the Washington State Register (WSR 13-04-011) on February 20, 2013. Or, you may request a copy from Board staff.


When did the changes to WAC 4-30-050 take effect?
The changes took effect February 25, 2013.

The Board had proposed to allow CPAs, CPA-inactive certificate holders, and resident nonlicensee CPA firm owners with the option of taking an AICPA based ethics course, the current Washington rules ethics course, or other professionally based ethics courses on subsequent license renewals.

  1. Postponed action on WAC 4-30-134  What are the CPE requirements for individuals?

The Board postponed consideration of this rule proposal. The Board believes the current rule needs to be amended; but, based on testimony received, the content of ethics continuing professional education (CPE) and the need for Board approval need to be reconsidered. The Board directed staff to include the rule proposal on the Board’s April 23, 2013, meeting agenda. Before the meeting, the Executive Director will survey credentialed persons impacted by the rule.

How may I comment on WAC 4-30-134?
The Board encourages your comments on the ethics CPE requirement. Please consider submitting your written comments to:

Richard C. Sweeney, CPA, Executive Director
Washington State Board of Accountancy
PO Box 9131, Olympia, WA 98507-9131
Fax: (360) 664-9190 E-mail: info@cpaboard.wa.gov