PDFWAC 4-30-132

Qualifying continuing professional education (CPE) activities.

(1) CPE activities are learning opportunities that contribute directly to an individual's knowledge, ability, and/or competence to perform one's professional responsibilities. CPE activities should:
(a) Address the individual's current and future work environment, current knowledge and skills, and desired or needed knowledge and skills to meet future opportunities and/or professional responsibilities; and
(b) Maintain knowledge of current ethical and other regulatory requirements.
(2) An activity qualifies as acceptable CPE, under RCW 18.04.215, if it follows one of the following formats:
(a) Nano learning format – As defined in WAC 4-30-010. A nano learning course shall be considered a qualifying activity once a minimum of 10 minutes (0.2 credit hours) but less than 50 minutes (1.0 credit hour) has been completed; or
(b) Formal learning format – Defined herein, as a formal activity of learning that is:
• A minimum of 50 minutes of continuous instruction in length with participants signing in to record attendance;
• If the program exceeds four credit hours, participants must also sign out; and
• Attendees are provided a certificate of completion.
(3) Formal learning formats can include:
(a) Professional, technical, or education sessions of national, state, and local organizations and their chapters;
(b) Programs of other organizations (accounting, industrial, professional, etc.);
(c) Formal employer education programs;
(d) Dinner, luncheon, and breakfast meetings which are structured as formal education programs;
(e) Undergraduate and graduate courses. For both undergraduate and graduate courses, one quarter credit equals 10 CPE credit hours, and one semester credit equals 15 CPE credit hours;
(f) Interactive and noninteractive self-study programs;
(g) Instructor/developer of a college or university course;
(h) Instructor/developer of a CPE course;
(i) Authorship of published articles, books, and other publications relevant to maintaining or improving professional competence;
(j) Group study;
(k) Service on the Washington state board of accountancy, the board's committees, or volunteer service on one of the board approved peer review committees;
(l) CPE credit may not be claimed for CPA examination review courses; and
(m) You may not claim CPE credit for preparing for or taking a credential examination unless you complete a formal review course and receive a certificate of completion meeting the requirements of WAC 4-30-138.
(4) Formats other than those listed may be approved by the executive director provided you can demonstrate they contribute to your professional competence.
(5) Subject areas: Activities relating to the following subjects are acceptable for all formats provided they follow the standards of this section:
(a) Technical subjects include:
(i) Auditing standards or procedures;
(ii) Compilation and review of financial statements;
(iii) Financial statement preparation and disclosures;
(iv) Attestation standards and procedures;
(v) Projection and forecast standards or procedures;
(vi) Accounting and auditing;
(vii) Management advisory services;
(viii) Personal financial planning;
(ix) Taxation;
(x) Management information services;
(xi) Budgeting and cost analysis;
(xii) Asset management;
(xiii) Professional ethics;
(xiv) Specialized areas of industry;
(xv) Human resource management;
(xvi) Economics;
(xvii) Business law;
(xviii) Mathematics, statistics, and quantitative applications in business;
(xix) Business management and organization;
(xx) General computer skills, computer software training, information technology planning and management; and
(xxi) Negotiation or dispute resolution courses;
(b) Nontechnical subjects include:
(i) Communication skills;
(ii) Interpersonal management skills;
(iii) Leadership and personal development skills;
(iv) Client and public relations;
(v) Practice development;
(vi) Motivational and behavioral courses; and
(vii) Speed reading and memory building.
(6) Subjects other than those listed above may be acceptable provided you can demonstrate they contribute to your professional competence.
(7) Washington state board approved ethics. Courses must meet the following requirements:
(a) The content of the course, which shall be approved by the board, must be specific to the laws and rules applicable to the regulatory framework in Washington state including the administrative requirements for an individual's initial and continued use of restricted titles in this state;
(b) All CPE authors must submit course materials for this course to the executive director of the board for approval prior to delivery of the content for credit;
(c) The ethics and regulations course material must cover all of the following topics, and instructors of approved courses must substantially address these topics in their presentations:
(i) General level information on the AICPA code of professional conduct.
(ii) General level information on the Public Accountancy Act, the board's rules, policies, including recent or pending changes therein, and the rule-making process.
(iii) Emphasis must be placed on key differences between Washington state law (chapter 18.04 RCW), this board's rules (Title 4 WAC), and the AICPA code of professional conduct.
(iv) Detailed information on the following:
(A) WAC 4-30-026 How can I contact the board?
(B) WAC 4-30-032 Change of address.
(C) WAC 4-30-034 Responding to board inquiries.
(D) WAC 4-30-040 through 4-30-058 ethics and prohibited practices, including related board policies, if any.
(E) WAC 4-30-130 series - Continuing competency, including related board policies, if any.
(F) WAC 4-30-142 Disciplinary actions.
(G) Other topics or information as defined by board policy;
(d) The course must also include case study scenarios demonstrating how to comply with the relevant provisions of the AICPA code of professional conduct and the board's statutory or regulatory framework when faced with ethical situations that might occur when offering or performing a specific type of professional service in the practice of public accounting or as a professionally regulated person not in the practice of public accounting; and
(e) At least 60 percent of the course material content, presentation time, and commentary must include general level information on the Public Accountancy Act, the board's rules and policies, including recent or pending changes thereto, variances of key differences between Washington state law (chapter 18.04 RCW), the board's rules (Title 4 WAC), and the AICPA code of professional conduct, and scenarios demonstrating the different compliance outcomes that might result because the board's rules prevail when the board's rules vary from the AICPA code of professional conduct and/or related official AICPA interpretations.
Limits on total hours that can be earned during any single renewal cycle for specified formats are detailed in WAC 4-30-133.
[Statutory Authority: RCW 18.04.055. WSR 24-21-116, s 4-30-132, filed 10/21/24, effective 11/21/24; WSR 19-16-074, § 4-30-132, filed 7/31/19, effective 1/1/20. Statutory Authority: RCW 18.04.055(7) and 18.04.215(5). WSR 12-17-053, § 4-30-132, filed 8/10/12, effective 9/10/12. WSR 10-24-009, amended and recodified as § 4-30-132, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7) and 18.04.215. WSR 09-17-044, § 4-25-831, filed 8/11/09, effective 9/11/09. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 05-01-137, § 4-25-831, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-831, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-046, § 4-25-831, filed 11/15/99, effective 1/1/00.]