Board Policy - Experience
| Policy Number: |
2001-2 |
| Title: |
Experience* |
| Revised: |
January 31, 2005 |
| Effective: |
June 30, 2001 |
| Approved: |
Barbara J. Adams, CPA, Chair |
*This policy rescinds and supersedes any
previous Board policy.
Purpose:
This
policy is to provide clarification on how the Board interprets WAC 4-25-730 (What are the experience
requirements in order to obtain a CPA license?) and to create and establish
guidelines for the Qualifications Committee.
I. Qualifications Committee:
The Qualifications Committee is delegated
authority to establish, process and approve experience required for issuance of an initial
license.
- Co-Chairs
To ensure alignment with the
Board’s direction and provide a sound liaison between the full Board and the
Committee, the Qualifications Committee is co-chaired by a Board member. Board member
selection for this assignment is made by the full Board and takes into consideration the
member’s attest experience. To ensure consistency, the Committee is to be co-chaired
by the Executive Director.
- Committee Members
Volunteer licensed CPAs
are solicited to participate on the Qualifications Committee. Individuals volunteering to
serve on the Qualifications Committee receive copies of and are briefed on all Board
policies, in particular those policies dealing with: privacy, diversity, customer service,
and regulatory reform. Volunteers must have held a valid Washington state license for a
minimum of 5 years. Volunteers will receive technical CPE credit (50 minutes equals one
CPE credit hour) for Committee work performed up to a maximum of 32 hours a calendar year.
Volunteers will be reimbursed for travel expenses based on the state regulations provided
such expenses are pre-approved by the Executive Director.
- Experience Affidavits and Instructions
The Qualifications Committee is responsible for providing recommendations to the Board
to enhance the application affidavit, and forms. The
Committee is directed to focus its recommendations on enhancements which will:
- Improve clarity, language, and ease of use
- Allow for more rapid completion of the experience application
- Ensure the relevance of the competencies and associated abilities
- Minimize resources used (both resources required by candidates,
CPAs, and agency staff)
Policy recommendations are to be forwarded to the Board for review and approval.
Minor, non-substantial verbiage changes that simplify improve the clarity of the Experience
Affidavit and instructions forms may be made without the Board’s approval.
- Audit of Experience Applications
The Qualifications Committee is responsible for maintaining the
relevancy and updating the audit
procedures, including forms and boilerplate letters, to perform audits of Experience
Applications.
The Qualifications
Committee is authorized to select experience applications for audit. All audits of
Experience Applications are to be performed under the direction of the Board Member
Co-Chair. The Qualifications Committee is to forward identified discrepancies in
application materials and/or apparent non-compliance with Board rules to the Executive
Director for action.
II. Foreign Experience
The Board’s experience requirements do not prohibit foreign experience.
Given the agency’s limited resources, applicants are required to
submit applications and/or application supporting information in English. Applicants are
responsible for ensuring any additional documentation requested by the Committee is
presented in English.
III. 2,000 Minimum Work Hours
The minimum of 2,000 hours includes hours worked rather than billable hours;
additionally vacation time and/or personal leave time is not to be included in these
hours. The experience must cover a minimum twelve-month period.
IV. Experience Application
and Affidavit
Appendix A contains the Board’s approved experience
affidavit.
Appendix A - Experience
Affidavit
Return to Board Policies. |
