The Public Accountancy Act (act), chapter 18.04 RCW, establishes the board as the licensing and disciplinary agency for certified public accountants (CPA), CPA-Inactive certificate holders, CPA firms, and owners of CPA firms. The act authorizes the board to promulgate rules to carry out the purpose of the act, which include:

• Protecting the public interest;

• Enhancing the reliability of information used for guidance in financial transactions or for accounting for or assessing financial status or performance;

• Establishing one set of qualifications to be a licensee of this state;

• Assuring that CPAs practicing in Washington have substantially equivalent qualifications to those practicing in other states;

• Regulating ownership of CPA firms;

• Publishing consumer alerts and public protection information regarding persons and firms who violate the act or board rules; and

• Providing general consumer protection information to the public.

The board's rules, contained in Title 4 WAC, encompass these subjects:

• Definitions;

• Administration of the board;

• Ethics and prohibited practices;

• Entry and renewal requirements;

• Continuing competency; and

• Regulation and enforcement.

[Statutory Authority: RCW 18.04.055. WSR 11-07-070, § 4-30-020, filed 3/22/11, effective 4/22/11; WSR 10-24-009, recodified as § 4-30-020, filed 11/18/10, effective 12/19/10; 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.]

PDFWAC 4-30-020

What are the authority for and the purpose of the board's rules?