Wash. Admin. Code § 4-30-030
Individuals and firms must communicate with the board as follows:
| Note: | (1) Failure to timely inform the board can result in late fees and/or board discipline. |
| (2) Failure to timely respond to board requests for information may result in board discipline. |
| Condition | Time Period | Preferred Form of Contact | WAC | |
| Complete and/or submitted applications, including requested information, documents, and fees. | Prior to holding out as a credentialed person. | Online system, board form, letter, or email with required information. | Various | |
| Request for brief adjudicative proceeding (BAP). | Within 30 days after the staff decision is posted in U.S. mail. | Email or written correspondence. | 4-30-028 | |
| Request for appeal of brief adjudicative proceeding (BAP). | Within 21 days after the BAP decision is posted in U.S. mail. | Oral, email or written correspondence. | 4-30-028 | |
| 1. | Change of individual physical address; or | Within 30 days of any change of address. | Online system, board form, letter, or email with required information. | 4-30-032 |
| 2. | Change in the physical address of a firm's main office or branch office(s). | |||
| Board requests for information or documents from licensees, nonlicensee firm owners, or applicants. | Within 20 days after the date of the request. | Email or written correspondence with requested information. | 4-30-034 | |
| 1. | Notification of orders or sanctions imposed by the SEC, PCAOB, IRS, or another state board of accountancy for reasons other than payment of a license fee or failure to meet the CPE requirements of another state board of accountancy. | Within 30 days of receipt of an initial notice. | Board form, letter, PDF, or email with required information. | 4-30-036 |
| 2. | Charges filed by the SEC, IRS, PCAOB, another state board of accountancy or a federal or state taxing, insurance or securities regulatory body. | |||
| Licensees granted issued through foreign reciprocity. | Within 30 days of receiving notice that an investigation has begun or a sanction was imposed. | Board form, letter, PDF, or email with required information. | 4-30-036 | |
| Any investigations undertaken or sanctions imposed by a foreign credentialing body against a foreign credential. | ||||
| Reporting firm changes: | Within 90 days after the condition occurs. | Board form, letter, PDF, or email with required information. | 4-30-110 | |
| • | Change in legal form; | |||
| • | Dissolution of a firm; | |||
| • | Change in resident manager(s) or owner(s); | |||
| • | Change in branch or main office location(s); | |||
| • | Change in firm name; | |||
| • | Noncompliance with firm ownership requirements. | |||
| A foreign license, permit, or certificate has lapsed or otherwise becomes invalid. | Within 30 days after the credential issued by the other jurisdiction has lapsed or otherwise becomes invalid. | Board form, letter, PDF, or email with required information. | 4-30-102 |
[Statutory Authority: RCW 18.04.055. WSR 24-04-024, § 4-30-030, filed 1/29/24, effective 7/1/24. Statutory Authority: RCW 18.04.055 (1), (8), (16), 18.04.183, 18.04.195 (13)(b), 18.04.205, 18.04.215 (9)(b), 34.05.220, and 34.05.482. WSR 10-24-009, § 4-30-030, filed 11/18/10, effective 12/19/10.]