WAC 4-25-793
WAC 4-25-793 If I retire my
license or CPA-Inactive certificate, how do I apply to return to my
previous status as a licensee or a CPA-Inactive certificateholder?
If you notified the board that you
wish to retire your license or CPA-Inactive certificate prior to the end
of your renewal cycle, pursuant to RCW
18.04.215(7), you may renew your license or CPA-Inactive certificate
at a later date and are not subject to the requirements of reinstatement;
however, you may not use the title CPA or CPA-Inactive or exercise the
privileges related to those titles until you return to your previous
status.
To apply to return to your
previously held status as either a licensee or a CPA-Inactive
certificateholder you must use the form(s) provided by the board and
satisfy CPE requirements in WAC 4-25-830(4).
An application is not complete and cannot be processed until all fees,
required information, required documentation, or other documentation
deemed necessary by the board are received by the board.
If you previously held a license,
you are not eligible to apply for CPA-Inactive certificateholder status.
To apply to return to your previous
status, you must submit to the board:
(1) A complete application form
including your certification, under the penalty of perjury, that you have:
(a) Not used the title CPA or
CPA-Inactive during the time in which your license or CPA-Inactive
certificate was retired; and
(b) Met the CPE requirements to
return to your previous status in WAC 4-25-830(4);
(2) All applicable fees; and
(3) Other required documentation,
required information, or other documentation deemed necessary by the
board.
Upon approval of your application,
your license or notification of your status as a CPA-Inactive
certificateholder will be mailed to the last address you provided to the
board. Your license or CPA-Inactive certificate will expire on June 30th
of the third calendar year following approval of the renewal. The CPE
reporting period for your next renewal begins on January 1 of the calendar
year in which the renewal of your retired license or CPA-Inactive
certificate was approved by the board and ends on December 31 of the
second calendar year following approval of the renewal. CPE credit hours
utilized to qualify for renewal of a retired license or CPA-Inactive
certificate cannot be utilized for this CPE reporting period.
You may not use the title CPA or
CPA-Inactive until your renewal application has been approved.
With the exception of out-of-state
sole practitioning CPAs holding valid practice privileges in Washington
state under WAC 4-25-756, attest services
may only be performed in a CPA firm licensed by the board and meeting the
requirements of WAC 4-25-750.
[Statutory Authority: RCW
18.04.215(7). 05-01-137, § 4-25-793, filed 12/16/04, effective 1/31/05;
02-04-064, § 4-25-793, filed 1/31/02, effective 3/15/02.]
Return to WAC
4-25 |
