(1) A licensee in public practice shall be independent in the performance of professional services as required by standards promulgated by the appropriate body for each service undertaken.
(2) For the purposes of this rule, "licensees" includes licensees, CPA firms, nonlicensee firm owners, employees of such persons, out-of-state individuals with practice privileges under RCW
18.04.350 (1), and out-of-state firms permitted to offer or render certain professional services in this state under the conditions prescribed in RCW
18.04.195.
[Statutory Authority: RCW
18.04.055. WSR 24-21-116, s 4-30-042, filed 10/21/24, effective 11/21/24; WSR 23-04-088, § 4-30-042, filed 1/31/23, effective 3/3/23. Statutory Authority: RCW
18.04.055(2). WSR 10-24-009, amended and recodified as § 4-30-042, filed 11/18/10, effective 12/19/10; WSR 08-18-016, § 4-25-622, filed 8/25/08, effective 9/25/08; WSR 03-24-034, § 4-25-622, filed 11/25/03, effective 12/31/03; WSR 98-12-049, § 4-25-622, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW
18.40.055 [
18.04.055]. WSR 93-22-046, § 4-25-622, filed 10/28/93, effective 11/28/93.]