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| Chapter 4-04 |
| GENERAL PROVISIONS |
| 4-04-010 | Construction of "date of passage of the act." [Regulation 04.010, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-020 | Use of titles relating to accountancy. [Regulation 04.020, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-030 | Annual notice to renew an annual permit. [Regulation 04.030, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-040 | Registration limited to individuals and partnerships—Assumed name prohibited. [Regulation 04.040, effective 2/5/60.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-04-050 | Temporary practice by out-of-state accountants. [Regulation 04.110, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-060 | Resident manager of public accounting office. [Regulation 04.130, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-070 | Professional service corporations—Notification requirements. [Order PL-116, § 4-04-070, filed 12/14/71.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-080 | Professional service corporations designation. [Order PL-116, § 4-04-080, filed 12/14/71.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-04-170 | Educational and experience requirements. [Order 234, § 4-04-170, filed 12/17/75; Order, § 4-04-170, filed 7/15/69.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-04-180 | Reexamination requirements. [Order PL-188, § 4-04-180, filed 5/8/75; Order, § 4-04-180, filed 7/15/69.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-190 | Time of examination. [Statutory Authority: RCW 18.04.070. WSR 80-05-033 (Order PL-341), § 4-04-190, filed 4/15/80; Order, § 4-04-190, filed 7/15/69.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-200 | Fees for CPA examination. [Order PL-230, § 4-04-200, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-210 | Fees for permit to practice accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-04-210, filed 5/15/79; Order PL-230, § 4-04-210, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-220 | Fee for registration as CPA partnership or PS. [Order PL-230, § 4-04-220, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-230 | Annual license fee for CPA partnership or PS. [Order PL-230, § 4-04-230, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-240 | Annual fee for LPA license. [Order PL-230, § 4-04-240, filed 11/17/75.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-04-250 | Fee for registration of LPA partnership or PS. [Order PL-230, § 4-04-250, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-260 | Annual license fee for LPA partnership or PS. [Order PL-230, § 4-04-260, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-270 | Annual fee for PA license. [Order PL-230, § 4-04-270, filed 11/17/75.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-04-280 | Fee for registration of PA partnership or PS. [Order PL-230, § 4-04-280, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-290 | Annual license fee for public accountant partnerships or PS. [Order PL-230, § 4-04-290, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-300 | Educational requirements. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-04-300, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-04-310 | License requirements for public accounting partnerships or professional service corporations. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-04-310, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| Chapter 4-08 |
| PRACTICE AND PROCEDURE |
| 4-08-010 | Appearance and practice before agency—Who may appear. [Regulation 08.010, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-030 | Appearance and practice before agency—Solicitation of business unethical. [Regulation 08.030, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-040 | Appearance and practice before agency—Standards of ethical conduct. [Regulation 08.040, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-050 | Appearance and practice before agency—Appearance by former employee of board or former member of attorney general's staff. [Regulation 08.050, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-060 | Appearance and practice before agency—Former employee as expert witness. [Regulation 08.060, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-070 | Computation of time. [Regulation 08.070, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-080 | Notice and opportunity for hearing in contested cases. [Regulation 08.080, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-090 | Service of process—By whom served. [Regulation 08.090, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-100 | Service of process—Upon whom served. [Regulation 08.100, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-110 | Service of process—Service upon parties. [Regulation 08.110, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-120 | Service of process—Method of service. [Regulation 08.120, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-130 | Service of process—When service complete. [Regulation 08.130, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-140 | Service of process—Filing with agency. [Regulation 08.140, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-150 | Subpoenas, where provided by law—Form. [Regulation 08.150, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-160 | Subpoenas, where provided by law—Issuance to parties. [Regulation 08.160, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-170 | Subpoenas, where provided by law—Service. [Regulation 08.170, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-180 | Subpoenas, where provided by law—Fees. [Regulation 08.180, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-190 | Subpoenas, where provided by law—Proof of service. [Regulation 08.190, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-200 | Subpoenas, where provided by law—Quashing. [Regulation 08.200, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-210 | Subpoenas, where provided by law—Enforcement. [Regulation 08.210, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-220 | Subpoenas, where provided by law—Geographical scope. [Regulation 08.220, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-230 | Depositions and interrogatories in contested cases—Right to take. [Regulation 08.230, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-240 | Depositions and interrogatories in contested cases—Scope. [Regulation 08.240, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-250 | Depositions and interrogatories in contested cases—Officer before whom taken. [Regulation 08.250, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-260 | Depositions and interrogatories in contested cases—Authorization. [Regulation 08.260, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-270 | Depositions and interrogatories in contested cases—Protection of parties and deponents. [Regulation 08.270, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-280 | Depositions and interrogatories in contested cases—Oral examination and cross-examination. [Regulation 08.280, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-290 | Depositions and interrogatories in contested cases—Recordation. [Regulation 08.290, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-300 | Depositions and interrogatories in contested cases—Signing attestation and return. [Regulation 08.300, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-310 | Depositions and interrogatories in contested cases—Use and effect. [Regulation 08.310, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-320 | Depositions and interrogatories in contested cases—Fees of officers and deponents. [Regulation 08.320, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-330 | Depositions upon interrogatories—Submission of interrogatories. [Regulation 08.330, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-340 | Depositions upon interrogatories—Interrogation. [Regulation 08.340, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-350 | Depositions upon interrogatories—Attestation and return. [Regulation 08.350, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-360 | Depositions upon interrogatories—Provisions of the deposition rule. [Regulation 08.360, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-370 | Official notice—Matters of law. [Regulation 08.370, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-380 | Material facts. [Regulation 08.380, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-390 | Presumptions. [Regulation 08.390, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-400 | Stipulations and admissions of record. [Regulation 08.400, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-410 | Form and content of decisions in contested cases. [Regulation 08.410, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-420 | Definition of issues before hearing. [Regulation 08.420, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-430 | Prehearing conferences—Authorized. [Regulation 08.430, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-440 | Prehearing conferences—Record of conference action. [Regulation 08.440, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-450 | Submission of documentary evidence in advance. [Regulation 08.450, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-460 | Excerpts from documentary evidence. [Regulation 08.460, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-470 | Expert or opinion testimony and testimony based on economic and statistical data—Number and qualifications of witnesses. [Regulation 08.470, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-480 | Expert or opinion testimony and testimony based on economic and statistical data—Written sworn statements. [Regulation 08.480, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-490 | Expert or opinion testimony and testimony based on economic and statistical data—Supporting data. [Regulation 08.490, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-500 | Expert or opinion testimony and testimony based on economic and statistical data—Effect of noncompliance with WAC 4-08-470 or 4-08-480. [Regulation 08.500, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-510 | Continuances. [Regulation 08.510, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-520 | Rules of evidence—Admissibility criteria. [Regulation 08.520, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-530 | Tentative admission—Exclusion—Discontinuing cumulative evidence—Objections. [Regulation 08.530, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-540 | Petitions for rule making, amendment or repeal—Who may petition. [Regulation 08.540, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-550 | Petitions for rule making, amendment or repeal—Requisites. [Regulation 08.550, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-560 | Petitions for rule making, amendment or repeal—Agency must consider. [Regulation 08.560, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-570 | Petitions for rule making, amendment or repeal—Notice of disposition. [Regulation 08.570, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-580 | Declaratory rulings. [Regulation 08.580, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| 4-08-590 | Forms. [Regulation 08.590, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055. |
| Chapter 4-12 |
| QUALIFICATIONS AND EXAMINATION OF CANDIDATESFOR CERTIFIED PUBLIC ACCOUNTANT |
| 4-12-010 | Examinations, times and places. [Regulation 04.050, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-020 | Applications for examinations. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-020, filed 5/15/79; Order PL-116, § 4-12-020, filed 12/14/71; Regulation 04.060, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-030 | Examination specified in RCW 18.04.120(5) means examination by the board. [Regulation 04.070, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-040 | Construction of RCW 18.04.120 (6)(b) as to graduation from established resident school of business or accounting. [Regulation 04.140, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-050 | Construction of RCW 18.04.120 (6)(c) as to equivalent education. [Regulation 04.080, effective 2/5/60.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-12-060 | Construction of RCW 18.04.120 as to graduate of college or university. [Regulation 04.100, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-070 | Construction of RCW 18.04.170 as to college enrollment. [Regulation 04.120, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-080 | Credit for parts of examination passed. [Regulation 04.150, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-090 | Giving or receiving aid at examination. [Regulation 04.090, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-100 | Minimum accounting experience. [Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.] Amended by Order, filed 7/15/69 as § 4-12-160. See WAC 4-12-160. |
| 4-12-110 | Equivalent examination. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-12-110, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-160 | Minimum accounting experience. [Order, § 4-12-160, filed 7/15/69. Formerly: Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070. |
| 4-12-170 | Applicants for initial permits to practice public accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-170, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-180 | Renewal of permits to practice public accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-180, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-12-190 | Applicants for permits to practice public accounting from other status. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-190, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| Chapter 4-16 |
| RULES OF PROFESSIONAL CONDUCT OF CERTIFIED PUBLIC ACCOUNTANTS, LICENSED PUBLIC ACCOUNTANTS, AND PUBLIC ACCOUNTANTS |
| 4-16-010 | Preamble. [Rule 04.500, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-015 | Integrity and dignity in the profession. [Rule 04.501, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-020 | Conformance to laws, rules, and regulations. [Rule 04.502, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-025 | Independence. [Rule 04.503, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-030 | Confidential relationship. [Rule 04.504, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-035 | Contingent fee. [Rule 04.505, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-050 | Expressing opinions. [Rule 04.601, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-055 | Use of name with estimate of earnings. [Rule 04.602, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-070 | Advertising. [Rule 04.701, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-075 | Solicitation. [Rule 04.702, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-080 | Competitive bidding. [Rule 04.703, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-085 | Fee splitting and commissions. [Rule 04.704, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-100 | Use of name by others. [Rule 04.801, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-105 | Employees' services. [Rule 04.802, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-110 | Incompatible occupation. [Rule 04.803, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-115 | Simultaneous practice of other occupations. [Rule 04.804, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-125 | Encroachment. [Rule 04.901, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-130 | Engagements referred by another. [Rule 04.902, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-135 | Offers to another's employees. [Rule 04.903, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74. |
| 4-16-200 | Definitions. [Order PL 174, § 4-16-200, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-205 | Applicability of rules. [Order PL 174, § 4-16-205, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-210 | Independence—Rule 101. [Order PL 174, § 4-16-210, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-215 | Integrity and objectivity—Rule 102. [Order PL 174, § 4-16-215, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-220 | Competence—Rule 201. [Order PL 174, § 4-16-220, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-225 | Auditing standards—Rule 202. [Order PL 174, § 4-16-225, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-230 | Accounting principles—Rule 203. [Order PL 174, § 4-16-230, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-235 | Forecasts—Rule 204. [Order PL 174, § 4-16-235, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-240 | Confidential client information—Rule 301. [Order PL 174, § 4-16-240, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-245 | Contingent fees—Rule 302. [Order PL 174, § 4-16-245, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-250 | Encroachment—Rule 401. [Order PL 174, § 4-16-250, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-255 | Offers of employment—Rule 402. [Order PL 174, § 4-16-255, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-260 | Acts discreditable—Rule 501. [Order PL 174, § 4-16-260, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-265 | Solicitation and advertising—Rule 502. [Order PL 174, § 4-16-265, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-270 | Commissions—Rule 503. [Order PL 174, § 4-16-270, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-275 | Incompatible occupations—Rule 504. [Order PL 174, § 4-16-275, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-280 | Form or practice and name—Rule 505. [Order PL 174, § 4-16-280, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77. |
| 4-16-300 | Preamble. [Order PL-280, § 4-16-300, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-310 | Definitions. [Order PL-280, § 4-16-310, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-320 | Rule 101—Independence. [Order PL-280, § 4-16-320, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-325 | Rule 102—Integrity and objectivity. [Order PL-280, § 4-16-325, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-330 | Rule 103—Commissions. [Order PL-280, § 4-16-330, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-335 | Rule 104—Contingent fees. [Order PL-280, § 4-16-335, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-340 | Rule 105—Incompatible occupations. [Order PL-280, § 4-16-340, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-345 | Rule 201—Competence. [Order PL-280, § 4-16-345, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-350 | Rule 202—Auditing standards. [Order PL-280, § 4-16-350, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-355 | Rule 203—Accounting principles. [Order PL-280, § 4-16-355, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-360 | Rule 204—Forecasts. [Order PL-280, § 4-16-360, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-370 | Rule 301—Confidential client information. [Order PL-280, § 4-16-370, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-375 | Rule 302—Records. [Order PL-280, § 4-16-375, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-380 | Rule 401—Discreditable acts. [Order PL-280, § 4-16-380, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-385 | Rule 402—Acting through others. [Order PL-280, § 4-16-385, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-390 | Rule 403—Advertising. [Order PL-280, § 4-16-390, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-395 | Rule 404—Solicitation. [Order PL-280, § 4-16-395, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-400 | Rule 405—Form of practice. [Order PL-280, § 4-16-400, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-405 | Rule 406—Firm names. [Order PL-280, § 4-16-405, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-16-410 | Rule 407—Communications. [Order PL-280, § 4-16-410, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| Chapter 4-20 |
| ACCOUNTANCY CONTINUING EDUCATION RULES |
| 4-20-010 | Citation of rules and purpose. [Order PL-148, § 4-20-010, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-020 | Basic requirements—Amount. [Statutory Authority: RCW 18.04.070. WSR 83-09-049 (Order PL 432), § 4-20-020, filed 4/20/83; WSR 79-06-024 (Order PL 303), § 4-20-020, filed 5/15/79; Order PL-148, § 4-20-020, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-030 | Basic requirements—Effective date of requirement. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-20-030, filed 5/15/79; Order 233, § 4-20-030, filed 12/17/75; Order PL-148, § 4-20-030, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-040 | Basic requirements—Exceptions. [Order PL-148, § 4-20-040, filed 9/25/73.] Repealed by Order PL-175, filed 9/24/74. Later promulgation, see WAC 4-20-045. |
| 4-20-045 | Basic requirements—Exceptions. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-20-045, filed 5/15/79; Order PL-175, § 4-20-045, filed 9/24/74. Formerly Order PL-148, WAC 4-20-040, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-100 | Qualification of program—Primary consideration. [Order PL-148, § 4-20-100, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-110 | Qualification of program—Basic requirements. [Order PL-148, § 4-20-110, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-120 | Qualification of program—Approved by board. [Order PL-148, § 4-20-120, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-130 | Qualification of program—Individual study. [Order PL-148, § 4-20-130, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-140 | Instructor or discussion leader. [Statutory Authority: RCW 18.04.070. WSR 80-05-033 (Order PL-341), § 4-20-140, filed 4/15/80; Order PL-175, § 4-20-140, filed 9/24/74; Order PL-148, § 4-20-140, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-150 | Qualification of program—Published articles and books. [Statutory Authority: RCW 18.04.070 and 18.04.290(2). WSR 82-14-052 (Order PL 401), § 4-20-150, filed 6/30/82; Order PL-148, § 4-20-150, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-20-200 | Controls and reporting—Statement of completion. [Order PL-148, § 4-20-200, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| Chapter 4-24 |
| PUBLIC RECORDS—DISCLOSURE |
| 4-24-010 | Purpose. [Order 257, § 4-24-010, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-020 | Definitions. [Order 257, § 4-24-020, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-021 | Definitions. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-021, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-030 | Description of central and field organization of the board. [Order 257, § 4-24-030, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-040 | Operations and procedures. [Order 257, § 4-24-040, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-041 | Operations and procedures. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-041, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-050 | Public records available. [Order 257, § 4-24-050, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-060 | Public records officer. [Order 257, § 4-24-060, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-070 | Office hours. [Order 257, § 4-24-070, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-080 | Requests for public records. [Order 257, § 4-24-080, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-090 | Copying. [Order 257, § 4-24-090, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-100 | Exemptions. [Order 257, § 4-24-100, filed 11/16/76.] Repealed by WSR 91-01-055, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-24-101 | Exemptions. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-101, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-110 | Review of denials of public requests. [Order 257, § 4-24-110, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-120 | Protection of public records. [Order 257, § 4-24-120, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-130 | Index of public records available. [Order 257, § 4-24-130, filed 11/16/76.] Repealed by WSR 91-01-055, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055. |
| 4-24-131 | Index of public records available. [Statutory Authority: RCW 18.04.055. WSR 91-01-055, § 4-24-131, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-131, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-140 | Address where requests to be directed. [Order 257, § 4-24-140, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-24-150 | Adoption of form—Appendix A. [Order 257, § 4-24-150, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| Chapter 4-25 |
| GENERAL PROVISIONS |
| 4-25-010 | Preamble. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-010, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-020 | Definitions. [Statutory Authority: RCW 18.04.055(11). WSR 92-20-103, § 4-25-020, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055. WSR 84-06-021 (Order ACB 107), § 4-25-020, filed 2/29/84. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-020, filed 10/26/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2). |
| 4-25-030 | Unlawful acts. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-030, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2). |
| 4-25-040 | Board meetings, officers, fees. [Statutory Authority: RCW 18.04.055 (1) and (11). WSR 92-20-104, § 4-25-040, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055(9). WSR 91-24-027, § 4-25-040, filed 11/26/91, effective 12/27/91. Statutory Authority: RCW 18.04.065. WSR 89-19-004 (Order ACB-192), § 4-25-040, filed 9/7/89, effective 10/8/89; WSR 89-03-062 (Order ACB-165), § 4-25-040, filed 1/17/89; WSR 87-19-117 (Order ACB-135), § 4-25-040, filed 9/21/87. Statutory Authority: RCW 18.04.055. WSR 85-24-026 (Order ACB 115), § 4-25-040, filed 11/26/85. Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-040, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-060 | Code of professional conduct. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-060, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055. |
| 4-25-080 | Commissions, referral fees, and contingent fees. [Statutory Authority: RCW 18.04.055. WSR 93-22-044, § 4-25-080, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-080, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2). |
| 4-25-100 | Competence and technical standards. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-100, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055. |
| 4-25-120 | Responsibilities to clients. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-120, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055. |
| 4-25-130 | Other responsibilities and practices. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-130, filed 10/26/83.] Repealed by WSR 93-22-074, filed 11/1/93, effective 12/2/93. Statutory Authority: RCW 18.04.055. |
| 4-25-140 | CPA certificate—Education requirements. [Statutory Authority: RCW 18.04.055(9). WSR 91-24-028, § 4-25-140, filed 11/26/91, effective 12/27/91. Statutory Authority: RCW 18.04.005(3) [18.04.055(3)]. WSR 87-04-051 (Order ACB-126), § 4-25-140, filed 2/4/87. Statutory Authority: RCW 18.04.055. WSR 85-11-013 (Order ACB 111), § 4-25-140, filed 5/8/85. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-140, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-141 | CPA exam—Application. [Statutory Authority: RCW 18.04.055 (1) and (11). WSR 92-20-105, § 4-25-141, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.105. WSR 87-15-072 (Order ACB 134), § 4-25-141, filed 7/17/87. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-141, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-142 | CPA exam—Policy on cheating. [Statutory Authority: RCW 18.04.055(9). WSR 88-05-015 (Order ACB-145), § 4-25-142, filed 2/11/88.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-180 | Permits to practice—Individual. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-180, filed 10/26/83.] Repealed by WSR 89-03-062 (Order ACB-165), filed 1/17/89. |
| 4-25-181 | Experience. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-181, filed 10/26/83.] Repealed by WSR 88-06-021 (Order ACB-146), filed 2/25/88. Statutory Authority: RCW 18.04.215 (1)(a). |
| 4-25-182 | Continuing professional education. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-182, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. |
| 4-25-183 | Program standards. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-183, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. |
| 4-25-184 | Reports. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-184, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. |
| 4-25-185 | Continuing professional education. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-185, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-186 | Program standards. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-186, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-187 | Reports. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-187, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-188 | Program sponsor agreements. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-188, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-190 | Experience. [Statutory Authority: RCW 18.04.055(9) and 18.04.215(a). WSR 91-21-005, § 4-25-190, filed 10/3/91, effective 11/3/91. Statutory Authority: RCW 18.04.215 (1)(a). WSR 88-06-021 (Order ACB-146), § 4-25-190, filed 2/25/88.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-191 | Licenses to practice—Certificates—Individual. [Statutory Authority: RCW 18.04.215. WSR 89-03-062 (Order ACB-165), § 4-25-191, filed 1/17/89.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-220 | Permits to practice—Firms. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-220, filed 10/10/83.] Repealed by WSR 93-22-074, filed 11/1/93, effective 12/2/93. Statutory Authority: RCW 18.04.055. |
| 4-25-260 | Temporary permits. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-260, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-270 | Enforcement actions against licensees. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-270, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2). |
| 4-25-280 | Quality assurance review program. [Statutory Authority: RCW 18.04.055(7). WSR 87-03-040 (Order ACB-128), § 4-25-280, filed 1/16/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-300 | Enforcement procedures—Investigations. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-300, filed 10/10/83.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-320 | Enforcement procedures—Hearings by the board. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-320, filed 10/10/83.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-360 | Reinstatement. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-360, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-400 | What is the authority for and the purpose of the board's rules? [Statutory Authority: RCW 18.04.055. WSR 08-18-016, § 4-25-400, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-400, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-400, filed 10/30/01, effective 12/1/01; WSR 00-11-067, § 4-25-400, filed 5/15/00, effective 6/30/00; WSR 93-12-063, § 4-25-400, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055. Recodified as § 4-30-020. |
| 4-25-410 | Definitions. [Statutory Authority: RCW 18.04.055, 18.04.025. WSR 08-18-016, § 4-25-410, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055. WSR 05-01-137, § 4-25-410, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-410, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(16). WSR 02-04-064, § 4-25-410, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11). WSR 01-11-124, § 4-25-410, filed 5/22/01, effective 6/30/01; WSR 98-12-020, § 4-25-410, filed 5/27/98, effective 6/27/98; WSR 94-23-071, § 4-25-410, filed 11/15/94, effective 12/16/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.025, 18.04.350. Recodified as § 4-30-010. |
| 4-25-510 | What is the board's meeting schedule and how are officers elected? [Statutory Authority: RCW 18.04.055, 42.30.070. WSR 07-14-034, § 4-25-510, filed 6/26/07, effective 7/27/07; WSR 05-01-137, § 4-25-510, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-510, filed 10/30/01, effective 12/1/01; WSR 00-11-068, § 4-25-510, filed 5/15/00, effective 6/30/00; WSR 99-18-111, § 4-25-510, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. WSR 93-12-077, § 4-25-510, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.30.070. Recodified as § 4-30-022. |
| 4-25-511 | Confidential information. [Statutory Authority: RCW 18.04.055. WSR 93-12-076, § 4-25-511, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055. |
| 4-25-520 | What public records does the board maintain? [Statutory Authority: RCW 18.04.055, 42.56.070. WSR 08-18-016, § 4-25-520, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055 and 42.17.260. WSR 02-04-064, § 4-25-520, filed 1/31/02, effective 3/15/02; WSR 01-11-125, § 4-25-520, filed 5/22/01, effective 6/30/01; WSR 98-12-021, § 4-25-520, filed 5/27/98, effective 6/27/98. Statutory Authority: Chapter 42.17 RCW. WSR 93-14-050, § 4-25-520, filed 6/29/93, effective 7/30/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.56.070. Recodified as § 4-30-024. |
| 4-25-521 | How can I contact the board? [Statutory Authority: RCW 18.04.055, 42.56.040. WSR 08-18-016, § 4-25-521, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055 and 42.17.250. WSR 01-11-126, § 4-25-521, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055(1). WSR 94-02-068, § 4-25-521, filed 1/4/94, effective 2/4/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.56.040. Recodified as § 4-30-026. |
| 4-25-522 | Operations and procedures. [Statutory Authority: RCW 18.04.055(1). WSR 94-02-068, § 4-25-522, filed 1/4/94, effective 2/4/94.] Repealed by WSR 00-11-069, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055. |
| 4-25-530 | Fees. [Statutory Authority: RCW 18.04.065, 18.04.105 (2) and (3). WSR 09-24-055, § 4-25-530, filed 11/24/09, effective 12/25/09. Statutory Authority: RCW 18.04.065, 18.04.105(3). WSR 09-10-019, § 4-25-530, filed 4/27/09, effective 8/1/09; WSR 08-14-152 and 08-15-018, § 4-25-530, filed 7/1/08 and 7/8/08, effective 8/1/08 and 8/8/08; WSR 07-14-035, § 4-25-530, filed 6/26/07, effective 8/1/07; WSR 06-14-030, § 4-25-530, filed 6/27/06, effective 8/1/06; WSR 05-10-046, § 4-25-530, filed 4/29/05, effective 6/2/05. Statutory Authority: RCW 18.04.065, 18.04.105(3), 18.04.205. WSR 05-01-136, § 4-25-530, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.065, [18.04.]105(3), [18.04.]195(7), [18.04.]205(4), [18.04.]215(8), [18.04.]350 (2)(a), and 42.17.260(8). WSR 04-01-076, § 4-25-530, filed 12/15/03, effective 1/15/04. Statutory Authority: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). WSR 02-22-083, § 4-25-530, filed 11/5/02, effective 12/31/02. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), and 18.04.350(2). WSR 01-22-036, § 4-25-530, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(7), 18.04.195(6) and 18.04.205(4). WSR 99-18-112, § 4-25-530, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). WSR 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). WSR 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105 (1)(e), (3), and (4)(e), 18.04.195(10), 18.04.205(4), 18.04.215 (3), (4), and (8), 42.56.120. Recodified as § 4-30-038. |
| 4-25-540 | What rules govern the proceedings before the board? [Statutory Authority: RCW 18.04.055(1), 34.05.220, and 34.05.482. WSR 08-18-016, § 4-25-540, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-540, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-540, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(1) and 34.05.482. WSR 00-11-070, § 4-25-540, filed 5/15/00, effective 6/30/00; WSR 98-12-022, § 4-25-540, filed 5/27/98, effective 6/27/98. Statutory Authority: RCW 18.04.055. WSR 93-12-074, § 4-25-540, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(1), 34.05.220, and 34.05.482. Recodified as § 4-30-028. |
| 4-25-550 | Do I need to notify the board if I change my address? [Statutory Authority: RCW 18.04.055(16). WSR 08-18-016, § 4-25-550, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-550, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-550, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 98-12-023, § 4-25-550, filed 5/27/98, effective 6/27/98; WSR 93-12-073, § 4-25-550, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16). Recodified as § 4-30-032. |
| 4-25-551 | Must I respond to inquiries from the board? [Statutory Authority: RCW 18.04.055(16). WSR 08-18-016, § 4-25-551, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-551, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-551, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 98-12-047, § 4-25-551, filed 5/29/98, effective 6/29/98; WSR 93-12-072, § 4-25-551, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16). Recodified as § 4-30-034. |
| 4-25-600 | Rules of professional conduct—Preamble. [Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-600, filed 10/28/93, effective 11/28/93.] Repealed by WSR 01-22-036, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055(2). |
| 4-25-610 | Which rules govern the conduct of CPAs, CPA-Inactive certificate holders, CPA firms, and firm owners? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-610, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-610, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-610, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-610, filed 10/28/93, effective 11/28/93.] Repealed by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). |
| 4-25-620 | What are the requirements concerning integrity and objectivity? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-620, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-620, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-620, filed 1/31/02, effective 3/15/02; WSR 98-12-048, § 4-25-620, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-620, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-040. |
| 4-25-622 | When is independence required? [Statutory Authority: RCW 18.04.055(2). 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.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-042. |
| 4-25-625 | Commissions and referral fees. [Statutory Authority: RCW 18.04.055. WSR 94-23-069, § 4-25-625, filed 11/15/94, effective 12/16/94.] Repealed by WSR 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2). |
| 4-25-626 | What restrictions govern commissions, referral, and contingent fees? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-626, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-626, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-626, filed 1/31/02, effective 3/15/02; WSR 01-03-012, § 4-25-626, filed 1/5/01, effective 2/5/01; WSR 98-12-055, § 4-25-626, filed 5/29/98, effective 6/29/98.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-044. |
| 4-25-627 | Contingent fees. [Statutory Authority: RCW 18.04.055. WSR 94-23-069, § 4-25-627, filed 11/15/94, effective 12/16/94.] Repealed by WSR 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2). |
| 4-25-630 | What are the requirements concerning competence? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-630, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-630, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-630, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-630, filed 10/28/93, effective 11/28/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-046. |
| 4-25-631 | Compliance is required with which rules, regulations and professional standards? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-631, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-631, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-631, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055 (2) and (6). WSR 00-11-071, § 4-25-631, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(6). WSR 98-12-050, § 4-25-631, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-631, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-048. |
| 4-25-640 | What are the requirements concerning records and clients confidential information? [Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), 18.04.405(1). WSR 08-18-016, § 4-25-640, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-640, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-640, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(2). WSR 02-22-082, § 4-25-640, filed 11/5/02, effective 12/31/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-640, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 11-06-062, filed 3/2/11, effective 4/2/11. Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), and 18.04.405(1). Recodified as § 4-30-050. |
| 4-25-650 | What acts are considered discreditable? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-650, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-650, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-650, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 93-22-090, § 4-25-650, filed 11/2/93, effective 12/3/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-052. |
| 4-25-660 | What are the limitations on advertising and other forms of solicitation? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-660, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-660, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-660, filed 1/31/02, effective 3/15/02; WSR 00-11-072, § 4-25-660, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055. WSR 93-22-090, § 4-25-660, filed 11/2/93, effective 12/3/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-054. |
| 4-25-661 | What are the limitations regarding individual and firm names? [Statutory Authority: RCW 18.04.055(4), (8) and 18.04.345(5). WSR 05-01-137, § 4-25-661, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(8). WSR 01-22-036, § 4-25-661, filed 10/30/01, effective 12/1/01; WSR 00-11-073, § 4-25-661, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-661, filed 10/28/93, effective 11/28/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Recodified as § 4-30-056. |
| 4-25-670 | What enforcement actions must be reported to the board? [Statutory Authority: RCW 18.04.195 (13)(b), 18.04.215 (9)(b). WSR 08-18-016, § 4-25-670, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.195 (10)(b) and 18.04.215 (9)(b). WSR 05-01-137, § 4-25-670, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-670, filed 11/25/03, effective 12/31/03.] Amended and decodified by WSR 11-06-062, filed 3/2/11, effective 4/2/11. Statutory Authority: RCW 18.04.195 (13)(b) and 18.04.215 (9)(b). Recodified as § 4-30-036. |
| 4-25-710 | What are the education requirements to qualify to apply for the CPA examination? [Statutory Authority: RCW 18.04.055(5) and 18.04.105(1). WSR 05-01-137, § 4-25-710, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-710, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(5). WSR 95-20-065, § 4-25-710, filed 10/3/95, effective 11/3/95; WSR 93-12-071, § 4-25-710, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(5), 18.04.105(1). Recodified as § 4-30-060. |
| 4-25-720 | How do I apply to take the CPA examination? [Statutory Authority: RCW 18.04.105(2). WSR 05-01-137, § 4-25-720, filed 12/16/04, effective 1/31/05; WSR 03-17-041, § 4-25-720, filed 8/15/03, effective 9/30/03. Statutory Authority: RCW 18.04.055(5) and 18.04.105(2). WSR 02-04-064, § 4-25-720, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055. WSR 93-12-070, § 4-25-720, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.105(2). Recodified as § 4-30-062. |
| 4-25-721 | What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs? [Statutory Authority: RCW 18.04.105(2). WSR 05-01-137, § 4-25-721, filed 12/16/04, effective 1/31/05; WSR 03-17-042, § 4-25-721, filed 8/15/03, effective 9/30/03. Statutory Authority: RCW 18.04.055. WSR 02-04-064, § 4-25-721, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11). WSR 01-11-127, § 4-25-721, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055. WSR 93-12-069, § 4-25-721, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.105(2). Recodified as § 4-30-064. |
| 4-25-722 | CPA examination—Content. [Statutory Authority: RCW 18.04.055 and 18.04.105. WSR 96-12-062, § 4-25-722, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-22-047, § 4-25-722, filed 10/28/93, effective 11/28/93.] Repealed by WSR 01-11-128, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055(11). |
| 4-25-730 | What are the experience requirements in order to obtain a CPA license? [Statutory Authority: RCW 18.04.955(11) [18.04.055(11)] and 18.04.105 (1)(d). WSR 05-01-137, § 4-25-730, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(11) and 18.04.105 (1)(d). WSR 02-04-064, § 4-25-730, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.215. WSR 01-03-011, § 4-25-730, filed 1/5/01, effective 6/30/01. Statutory Authority: RCW 18.04.055 and 18.04.215 (1)(a). WSR 99-18-113, § 4-25-730, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. WSR 93-12-068, § 4-25-730, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(11), 18.04.105 (1)(d). Recodified as § 4-30-070. |
| 4-25-735 | How does a CPA-Inactive certificate holder apply for licensure? [Statutory Authority: RCW 18.04.055(12), 18.04.105(4). WSR 08-18-016, § 4-25-735, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-735, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-735, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(12), 18.04.105(4). Recodified as § 4-30-082. |
| 4-25-740 | CPA certificate and license. [Statutory Authority: RCW 18.04.215. WSR 93-12-067, § 4-25-740, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-18-114, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.105. |
| 4-25-745 | How do I apply for an initial individual CPA license? [Statutory Authority: RCW 18.04.055, 18.04.105(1), 18.04.215(1). WSR 08-18-016, § 4-25-745, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-745, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-745, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.105 and 18.04.215. WSR 99-18-115, § 4-25-745, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.105(1), 18.04.215(1). Recodified as § 4-30-080. |
| 4-25-746 | How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? [Statutory Authority: RCW 18.04.180, 18.04.215(6). WSR 08-18-016, § 4-25-746, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-746, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-746, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.180 and 18.04.215(3). WSR 99-18-116, § 4-25-746, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.180, 18.04.215(6). Recodified as § 4-30-092. |
| 4-25-747 | 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? [Statutory Authority: RCW 18.04.350 (2), (3), (4), (5). WSR 08-18-016, § 4-25-747, filed 8/25/08, effective 9/25/08.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.350 (2), (3), (4), (5). Recodified as § 4-30-090. |
| 4-25-750 | What are the CPA firm licensing requirements? [Statutory Authority: RCW 18.04.055(8), 18.04.195, 18.04.205. WSR 08-18-016, § 4-25-750, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-750, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-750, filed 11/25/03, effective 12/31/03; WSR 02-04-064, § 4-25-750, filed 1/31/02, effective 3/15/02; WSR 00-11-074, § 4-25-750, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(8) and 18.04.205(3). WSR 99-18-117, § 4-25-750, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055(3), 18.04.205(3) and 18.04.195. WSR 96-12-061, § 4-25-750, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-22-089, § 4-25-750, filed 11/2/93, effective 12/3/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(8), 18.04.195, 18.04.205. Recodified as § 4-30-110. |
| 4-25-752 | 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? [Statutory Authority: RCW 18.04.055(13), 18.04.195 (11) and (12). WSR 08-18-016, § 4-25-752, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055(13) and 18.04.195(8). WSR 02-04-064, § 4-25-752, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(13), 18.04.195 (11) and (12). Recodified as § 4-30-116. |
| 4-25-753 | Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? [Statutory Authority: RCW 18.04.055(8), 18.04.195. WSR 08-18-016, § 4-25-753, filed 8/25/08, effective 9/25/08.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(8), 18.04.195. Recodified as § 4-30-112. |
| 4-25-755 | Temporary permits. [Statutory Authority: RCW 18.04.055(11). WSR 93-12-066, § 4-25-755, filed 5/27/93, effective 7/1/93.] Repealed by WSR 01-22-036, filed 10/30/01, effective 12/1/01. |
| 4-25-756 | I am licensed in another state—How do I notify the board of my intent to enter the state in order to obtain practice privileges in the state of Washington? [Statutory Authority: RCW 18.04.350(6). WSR 05-01-135, § 4-25-756, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.350(2). WSR 02-04-064, § 4-25-756, filed 1/31/02, effective 3/15/02.] Repealed by WSR 08-18-016, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055, 18.04.350(2). |
| 4-25-760 | Reinstating certificates and licenses. [Statutory Authority: RCW 18.04.055(11). WSR 93-12-065, § 4-25-760, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-18-118, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055(11). |
| 4-25-780 | Reciprocity for accountants from foreign countries. [Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 99-18-119, § 4-25-780, filed 9/1/99, effective 1/1/00; WSR 94-10-039, § 4-25-780, filed 4/29/94, effective 5/30/94.] Repealed by WSR 00-11-075, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(11) and 18.04.183. |
| 4-25-781 | What are the rules governing reciprocity for accountants from foreign countries? [Statutory Authority: RCW 18.04.183. WSR 01-22-036, § 4-25-781, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-781, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183. Recodified as § 4-30-100. |
| 4-25-782 | How do I apply for an initial Washington state license through foreign reciprocity? [Statutory Authority: RCW 18.04.183. WSR 09-01-166, § 4-25-782, filed 12/23/08, effective 1/23/09; WSR 05-01-135, § 4-25-782, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-782, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-782, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183. Recodified as § 4-30-102. |
| 4-25-783 | How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? [Statutory Authority: RCW 18.04.183 and 18.04.215(2). WSR 05-01-137, § 4-25-783, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-783, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-783, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183, 18.04.215(2). Recodified as § 4-30-104. |
| 4-25-790 | How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-790, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-790, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.105 and 18.04.215. WSR 99-18-120, § 4-25-790, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-094. |
| 4-25-791 | 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? [Statutory Authority: RCW 18.04.215(2). WSR 09-01-166, § 4-25-791, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-791, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-791, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11) and 18.04.215 (2), (4). WSR 99-18-121, § 4-25-791, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-120. |
| 4-25-792 | How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215(2). WSR 09-01-166, § 4-25-792, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-792, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-792, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11) and 18.04.215 (2), (4). WSR 99-18-122, § 4-25-792, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-124. |
| 4-25-793 | If I retire my license or CPA-Inactive certificate, how do I apply to return to my previous status as a licensee or a CPA-Inactive certificate holder? [Statutory Authority: RCW 18.04.215(7). WSR 09-01-166, § 4-25-793, filed 12/23/08, effective 1/23/09; WSR 05-01-137, § 4-25-793, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-793, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215(7). Recodified as § 4-30-122. |
| 4-25-795 | How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215(2), 18.04.335. WSR 09-01-166, § 4-25-795, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215(2), 18.04.335, and 34.05.220. WSR 05-01-137, § 4-25-795, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-795, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11), 18.04.335 and 34.05.220. WSR 99-18-123, § 4-25-795, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215(2), 18.04.335, 34.05.220. Recodified as § 4-30-126. |
| 4-25-810 | Continuing professional education (CPE)—Who must have CPE. [Statutory Authority: RCW 18.04.055(7) and 18.04.215(4). WSR 98-12-051, § 4-25-810, filed 5/29/98, effective 1/1/99. Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-810, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. |
| 4-25-811 | Continuing professional education (CPE)—Program standards. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-811, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. |
| 4-25-812 | Continuing professional education (CPE)—Reports. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-812, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. |
| 4-25-813 | Continuing professional education (CPE)—Program sponsor agreements. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-813, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-050, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055 and 18.04.105. |
| 4-25-820 | What are the requirements for participating in quality assurance review (QAR)? [Statutory Authority: RCW 18.04.055(9). WSR 08-18-016, § 4-25-820, filed 8/25/08, effective 9/25/08; WSR 07-14-036, § 4-25-820, filed 6/26/07, effective 7/27/07; WSR 05-01-135, § 4-25-820, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-820, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055. WSR 94-02-071, § 4-25-820, filed 1/4/94, effective 2/4/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(9). Recodified as § 4-30-130. |
| 4-25-830 | What are the CPE requirements for individuals? [Statutory Authority: RCW 18.04.055(7) and 18.04.215. WSR 09-17-044, § 4-25-830, filed 8/11/09, effective 9/11/09. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 08-18-016, § 4-25-830, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-830, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-830, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(7), 18.04.104(8), 18.04.215(4). WSR 00-11-077, § 4-25-830, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(7), 18.04.215(4) and 18.04.105(8). WSR 99-23-045, § 4-25-830, filed 11/15/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-134. |
| 4-25-831 | What are the program standards for CPE? [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.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-132 |
| 4-25-832 | How do I report my CPE to the board? [Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 01-22-036, § 4-25-832, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-047, § 4-25-832, filed 11/15/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-136. |
| 4-25-833 | What documentation must I retain to support my eligibility for CPE credits? [Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 01-22-036, § 4-25-833, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-048, § 4-25-833, filed 11/15/99, effective 1/1/00.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-138. |
| 4-25-910 | What are the bases for the board to impose discipline? [Statutory Authority: RCW 18.04.055(16), 18.04.195 (11)(d), 18.04.295, 18.04.305, 18.04.350(2). WSR 08-18-016, § 4-25-910, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055(16), 18.04.295, and 18.04.305. WSR 05-01-137, § 4-25-910, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-910, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(11), 18.04.295, and 18.04.305. WSR 02-04-064, § 4-25-910, filed 1/31/02, effective 3/15/02; WSR 00-11-078, § 4-25-910, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055 and 18.04.295. WSR 94-23-070, § 4-25-910, filed 11/15/94, effective 12/16/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16), 18.04.195 (11)(d), 18.04.295, 18.04.305, 18.04.350(2). Recodified as § 4-30-142. |
| 4-25-920 | Hearings by the board. [Statutory Authority: RCW 34.05.220 and 18.04.055. WSR 94-02-069, § 4-25-920, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055. |
| 4-25-930 | Does the board authorize the use of any other titles or designations? [Statutory Authority: RCW 18.04.350(9). WSR 02-17-051, § 4-25-930, filed 8/15/02, effective 9/15/02.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.350(13). Recodified as § 4-30-058. |