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PDFWAC 4-30-072

Applicant and reviewer verification requirements.

(1) Applicant's responsibilities. The applicant for a license requesting verification is responsible for:
(a) Providing information and evidence to support the applicant's assertion that their job experience could have reasonably provided the opportunity to experience the specific competencies, included on the applicant's Experience Affidavit form presented for the verifying CPA's evaluation;
(b) Producing that documentation and the complete Experience Affidavit form to a qualified verifying CPA of their choice;
(c) Determining that the verifying CPA meets the requirements of subsection (2) of this rule; and
(d) Maintaining this documentation for a minimum of three years.
(2) Qualifications of a verifying CPA. A verifying CPA must have held a valid CPA license to practice public accounting in the state of Washington, or have held a current license or certificate in good standing from any other state or jurisdiction of the United States, for a minimum of five years prior to verifying the candidate's experience, including the date that the applicant's experience is verified. The five years do not need to be consecutive.
(3) Duties of the verifying CPA. The verifying CPA is expected to:
(a) Review the applicant's completed Experience Affidavit form and supporting documentation to support the jobs the applicant held which provided the experience supporting the applicant's assertion that by performing the specific job functions, the applicant was provided the opportunity to experience each specific competency (this expectation may be met if the applicant is employed by the verifying CPA's firm or organization);
(b) Verify the applicant's relevant employment history;
(c) Interview the applicant or otherwise obtain or possess knowledge sufficient to understand the skill sets applied, tasks performed, and time spent in the applicant's represented job functions;
(d) Assess whether the skill sets applied, tasks performed, and time spent would likely provide an opportunity to experience each specific competency, excluding knowledge of the Washington state Public Accountancy Act and related board rules;
(e) Determine, by interview or course completion certificate, etc., that the applicant is knowledgeable of the Public Accountancy Act and related board rules applicable to individuals licensed in the state of Washington;
(f) Document this process and the basis for the conclusions reached by the verifying CPA relative to each specific competency, and maintain this documentation for a minimum of three years.
[Statutory Authority: RCW 18.04.055. WSR 25-21-108, s 4-30-072, filed 10/20/25, effective 11/20/25; WSR 18-17-033, § 4-30-072, filed 8/7/18, effective 9/7/18. Statutory Authority: RCW 18.04.055(11), 18.04.105 (1)(d). WSR 10-24-009, § 4-30-072, filed 11/18/10, effective 12/19/10.]