WSR 22-23-026
AGENDA
BOARD OF ACCOUNTANCY
[Filed November 4, 2022, 4:11 p.m.]
Semi-Annual Rules Development Agenda
January through June 2023
The Washington state board of accountancy's semi-annual rules development agenda follows for publication in the Washington State Register under RCW 34.05.314.
This agenda is for informational purposes, and the noted dates of anticipated activity are estimates. Additional rule development activity not on the agenda may occur as conditions warrant.
If you have questions about this rule development agenda, please contact Michael J. Paquette, CPA, Executive Director, P.O. Box 9131, Olympia, WA 98507-9131, phone 360-586-0952, email mike.paquette@acb.wa.gov.
WAC Citation
Subject Matter
Anticipated Activity Dates
 
 
Preproposal
(CR-101)
Proposed (CR-102) or Expedited (CR-105)
Permanent (CR-103)
4-30-010
Definitions.
August 2022
November 2022
February 2023
4-30-040
What are the requirements concerning integrity and objectivity?
March 2022
November 2022
February 2023
4-30-042
When is independence required?
March 2022
November 2022
February 2023
4-30-044
What restrictions govern commissions, referral, and contingent fees?
March 2022
November 2022
February 2023
4-30-045
Commission and referral fees. (New section)
August 2022
November 2022
February 2023
4-30-046
What are the requirements concerning competence?
March 2022
November 2022
February 2023
4-30-048
Compliance is required with which rules, regulations and professional standards?
March 2022
November 2022
February 2023
4-30-049
Accounting principles. (New section)
August 2022
November 2022
February 2023
4-30-050
Records and clients confidential information.
March 2022
November 2022
February 2023
4-30-051
Client records.
March 2022
November 2022
February 2023
4-30-052
What acts are considered discreditable?
March 2022
November 2022
February 2023
4-30-054
What are the limitations on advertising and other forms of solicitation?
March 2022
November 2022
February 2023
4-30-056
What are the limitations regarding individual and firm names?
March 2022
November 2022
February 2023
4-30-058
Does the board authorize the use of any other titles or designations?
March 2022
November 2022
February 2023
4-30-060
What are the education requirements to qualify to apply for the CPA examination?
August 2022
November 2022
February 2023
4-30-133
Reporting periods, carryback/forward, and limitations on continuing professional education (CPE) credit.
November 2022
February 2023
May 2023
Michael J. Paquette, CPA
Executive Director