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Chapter 4-30 WAC

Last Update: 8/5/14

GENERAL PROVISIONS

WAC Sections

DEFINITIONS
Definitions.
BOARD ADMINISTRATION
What are the authority for and the purpose of the board's rules?
What is the board's meeting schedule and how are officers elected?
What public records are available?
How can I contact the board?
What rules govern the proceedings before the board?
What are the requirements for communicating with the board and staff?
Do I need to notify the board if I change my address?
Must I respond to inquiries from the board?
What enforcement actions must be reported to the board?
Fees.
ETHICS AND PROHIBITED PRACTICES
What are the requirements concerning integrity and objectivity?
When is independence required?
What restrictions govern commissions, referral, and contingent fees?
What are the requirements concerning competence?
Compliance is required with which rules, regulations and professional standards?
What are the requirements concerning records and clients confidential information?
What are the requirements concerning client records, including response to requests by clients and former clients for records?
What acts are considered discreditable?
What are the limitations on advertising and other forms of solicitation?
What are the limitations regarding individual and firm names?
Does the board authorize the use of any other titles or designations?
UNIFORM CPA EXAMINATION
What are the education requirements to qualify to apply for the CPA examination?
How do I apply to take the CPA examination?
What does the board consider to be cheating on the CPA examination, what testing consequences or board actions can result if cheating is suspected or observed?
INDIVIDUAL EXPERIENCE AND VERIFICATION
What are the experience requirements in order to obtain a CPA license?
What are the responsibilities of a verifying CPA?
WASHINGTON RESIDENT INDIVIDUAL LICENSING
How do I apply for an initial individual CPA license?
How does a CPA-Inactive certificate holder apply for licensure?
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY
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?
How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY
What are the rules governing reciprocity for accountants from foreign countries?
How do I apply for an initial Washington state license through foreign reciprocity?
How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?
CPA FIRM ORGANIZATION AND OWNERSHIP
What are the allowable legal forms of organization and ownership requirements for a CPA firm?
FIRM LICENSING REQUIREMENTS
Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
How do I apply for and maintain a firm license?
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?
CONVERSIONS, RETIREMENTS AND REINSTATEMENTS
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?
If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement?
How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
CONTINUING COMPETENCY
What are the quality assurance review (QAR) requirements for licensed CPA firms?
What are the program standards for CPE?
What are the continuing professional education (CPE) requirements for individuals?
How do I report my CPE to the board?
What documentation must I retain to support my eligibility for CPE credits?
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT
What are the authority, structure, and processes for investigations and sanctions?
What are the bases for the board to impose discipline?