WAC 4-25-735   How does a CPA-Inactive certificateholder apply for licensure?  CPA-Inactive certificateholders are individuals who held a valid certificate on June 30, 2001, but did not hold a valid Washington state license to practice public accounting on that date. Individuals who did not hold a valid certificate on June 30, 2001 and licensees are not eligible for CPA-Inactive certificateholder status.

     (1) If you are a CPA-Inactive certificateholder you:

     (a) May not "practice public accounting" as that term is defined in WAC 4-25-410;

     (b) Must meet the CPE requirements of WAC 4-25-830(1) and supporting documentation requirements of WAC 4-25-833;

     (c) Must comply with the act and board rules;

     (d) Must meet the renewal requirements of WAC 4-25-790; and

     (e) Must use the title CPA-Inactive and print or display the word "Inactive" immediately following the initials CPA or certified public accountant whenever the initials CPA or certified public accountant is printed on a business card, letterhead, or other document including documents published or transmitted through electronic media, in exactly the same font and font size as the initials CPA or certified public accountant.

     (2) If you are a CPA-Inactive certificateholder, to qualify for licensure you must:

     (a) Meet the experience requirements of WAC 4-25-730 or have had an approved experience affidavit on file with the board on or before June 30, 2001; and

     (b) Meet the CPE requirements of WAC 4-25-830(5).

     (3) To apply for a license, you must submit to the board a certification that you meet the requirements of subsection (2) of this section and:

     (a) Have not held out in public practice during the time in which you were a CPA-Inactive certificateholder; and

     (b) Other required documentation or information deemed necessary by the board.

     Board forms are available on the board's web site or upon request for your use.

     (4) An initial application is not complete and cannot be processed until all fees, required information, required documentation, or other documentation or information the board may deem necessary is received by the board. When your application is approved, your license will be mailed to your address of record.

     (5) Your CPE reporting period and your renewal cycle will remain the same.

     (6) You may not use the title "CPA" or "Certified Public Accountant" until the date the approval of your license is posted in the board's licensee data base and, therefore, made publicly available for confirmation.



[Statutory Authority: RCW 18.04.055(12), 18.04.105(4). 08-18-016, § 4-25-735, filed 8/25/08, effective 9/25/08; 05-01-137, § 4-25-735, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-735, filed 1/31/02, effective 3/15/02.]