| WAC Sections | ||
DEFINITIONS | ||
| 4-30-010 | Definitions. | |
BOARD ADMINISTRATION | ||
| 4-30-020 | What are the authority for and the purpose of the board's rules? | |
| 4-30-022 | Meetings and officers. | |
| 4-30-024 | Public records. | |
| 4-30-026 | How can I contact the board? | |
| 4-30-028 | Rules governing the formal adjudicative proceedings and the brief adjudicative proceedings before the board. | |
| 4-30-030 | What are the requirements for communicating with the board and staff? | |
| 4-30-032 | Do I need to notify the board if I change my address? | |
| 4-30-034 | Must I respond to inquiries from the board? | |
| 4-30-036 | What enforcement actions must be reported to the board? | |
| 4-30-038 | Fees. | |
ETHICS AND PROHIBITED PRACTICES | ||
| 4-30-040 | Integrity and objectivity. | |
| 4-30-042 | Independence. | |
| 4-30-044 | Contingent fees. | |
| 4-30-045 | Commission and referral fees. | |
| 4-30-046 | General standards. | |
| 4-30-048 | Compliance with standards. | |
| 4-30-049 | Accounting principles. | |
| 4-30-050 | Confidential client information. | |
| 4-30-052 | Acts discreditable. | |
| 4-30-054 | Advertising and other forms of solicitation. | |
| 4-30-056 | Form of organization and name. | |
| 4-30-058 | Other authorized titles. | |
UNIFORM CPA EXAMINATION | ||
| 4-30-060 | Education requirements. | |
| 4-30-062 | Applying to take the CPA examination. | |
| 4-30-064 | What does the board consider to be cheating on the CPA examination, what testing consequences or board actions can result if cheating is suspected or observed? | |
INDIVIDUAL EXPERIENCE AND VERIFICATION | ||
| 4-30-070 | What are the experience requirements in order to obtain a CPA license? | |
| 4-30-072 | What are the responsibilities of a verifying CPA? | |
WASHINGTON RESIDENT INDIVIDUAL LICENSING | ||
| 4-30-080 | Initial individual CPA license requirements. | |
| 4-30-082 | How does a CPA-Inactive certificate holder apply for licensure? | |
| 4-30-088 | What is the effect on a Washington individual licensee or CPA-inactive certificateholder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty? | |
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY | ||
| 4-30-090 | Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? | |
| 4-30-092 | How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? | |
| 4-30-094 | How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? | |
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY | ||
| 4-30-100 | Reciprocity for accountants from foreign countries. | |
| 4-30-102 | Initial Washington state license requirements for application through foreign reciprocity. | |
| 4-30-104 | How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? | |
CPA FIRM ORGANIZATION AND OWNERSHIP | ||
| 4-30-110 | What are the allowable legal forms of organization and ownership requirements for a CPA firm? | |
FIRM LICENSING REQUIREMENTS | ||
| 4-30-112 | In state and out-of-state firm licensing requirements. | |
| 4-30-114 | How do I apply for and maintain a firm license? | |
| 4-30-116 | How do I initially register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply? | |
CONVERSIONS, RETIREMENTS AND REINSTATEMENTS | ||
| 4-30-120 | I am a CPA-Inactive certificate holder—Prior to July 1, 2001, I held a license—How do I apply to return to my previous status as a licensee? | |
| 4-30-122 | If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement? | |
| 4-30-124 | How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? | |
| 4-30-126 | How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? | |
CONTINUING COMPETENCY | ||
| 4-30-130 | Quality assurance review (QAR) requirements for licensed CPA firms. | |
| 4-30-132 | Qualifying continuing professional education (CPE) activities. | |
| 4-30-133 | Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit. | |
| 4-30-134 | Continuing professional education (CPE) requirements. | |
| 4-30-136 | Reporting continuing professional education (CPE) to the board. | |
| 4-30-138 | Continuing professional education (CPE) documentation requirements. | |
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT | ||
| 4-30-140 | Disciplinary authority and process. | |
| 4-30-142 | What are the bases for the board to impose discipline? | |
| 4-30-051 | Client records. [Statutory Authority: RCW 18.04.055 and 2017 c 304. WSR 18-04-071, § 4-30-051, filed 2/2/18, effective 3/5/18. Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), and 18.04.405(1). WSR 11-06-062, § 4-30-051, filed 3/2/11, effective 4/2/11.] Repealed by WSR 23-04-088, filed 1/31/23, effective 3/3/23. Statutory Authority: RCW 18.04.055. |