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.]