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Agency 165
Board of Accountancy
RCW 18.04

Request $981,178
Net change from current biennium $110,900 Decrease
Percent change from current biennium 10.2% Decrease


The Board of Accountancy regulates Certified Public Accountants (CPAs) and the practice of public accountancy within Washington State.

The goals of the Board are to: ensure that persons and firms engaged in public accountancy are technically competent; prescribe and enforce rules of conduct; and deter unqualified persons and firms from engaging in the practice of public accountancy.

The objectives of the Board include: examining the qualifications of all persons and firms seeking public accounting licenses; reviewing performance indicators for all CPAs and CPA firms seeking to renew practice licenses; and investigating and resolving all complaints brought against CPAs and unlicensed persons.


Agency Level Summary

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Operating Budget: Summary
1995-97 Appropriations Appropriated Funds Expenditures
Amount Estimated Balance 1993-95 Actual 1995-97 Estimated 1997-99 Proposed
1,312,178 220,100 Certified Public Accountants' Acct - State 1,245,139 1,092,078 981,178


Operating Budget: Summary by Object

1994-95 Actual 1995-96 Estimated 1996-97 Estimated 1997-98 Proposed 1998-99 Proposed
Salaries And Wages 213,316 228,433 215,000 197,348 208,348
Employee Benefits 53,765 56,744 54,000 53,386 55,386
Personal Service Contracts 960 33,483 70,000 46,186 45,000
Goods And Services 316,341 205,209 150,000 117,504 174,064
Travel 12,089 18,218 30,000 20,711 36,004
Capital Outlays 15,548 10,991 20,000 14,241 13,000

Annual Total

612,019


553,078


539,000


449,376


531,802

Fiscal Year 1993-94 633,120
Biennium Total

1,245,139


1,092,078


981,178


Operating Budget: Change from Preceding Biennium

1993-95 Actual 1995-97 Estimated 1997-99 Proposed
Amount Percent Amount Percent Amount Percent
Total Public Accounting Regulation 93,925 8.2% (153,061) (12.3)% (110,900) (10.2)%


Employment Summary

1994-95 Actual 1995-96 Estimated 1996-97 Estimated 1997-98 Proposed 1998-99 Proposed
FTE Staff Years 7.1 7.0 6.5 6.8 6.8
Average FTE Staff Year Costs 30,045 32,633 33,077 29,022 30,639