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Title 4 WAC

Last Update: 8/5/14

ACCOUNTANCY, BOARD OF

Chapters

General provisions.
DISPOSITION OF CHAPTERS FORMERLY CODIFIED IN THIS TITLE
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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 partnershipsAssumed 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 Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 corporationsNotification 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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79.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 Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91.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 agencyWho 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 agencySolicitation 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 agencyStandards 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 agencyAppearance 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 agencyFormer 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 processBy 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 processUpon 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 processService 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 processMethod 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 processWhen 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 processFiling 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 lawForm. [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 lawIssuance 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 lawService. [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 lawFees. [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 lawProof 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 lawQuashing. [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 lawEnforcement. [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 lawGeographical 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 casesRight 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 casesScope. [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 casesOfficer 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 casesAuthorization. [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 casesProtection 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 casesOral 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 casesRecordation. [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 casesSigning 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 casesUse 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 casesFees 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 interrogatoriesSubmission 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 interrogatoriesInterrogation. [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 interrogatoriesAttestation 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 interrogatoriesProvisions 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 noticeMatters 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 conferencesAuthorized. [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 conferencesRecord 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 dataNumber 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 dataWritten 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 dataSupporting 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 dataEffect 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 evidenceAdmissibility 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 evidenceObjections. [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 repealWho 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 repealRequisites. [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 repealAgency 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 repealNotice 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 CANDIDATES
FOR 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
IndependenceRule 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 objectivityRule 102. [Order PL 174, § 4-16-215, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-220
CompetenceRule 201. [Order PL 174, § 4-16-220, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-225
Auditing standardsRule 202. [Order PL 174, § 4-16-225, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-230
Accounting principlesRule 203. [Order PL 174, § 4-16-230, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-235
ForecastsRule 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 informationRule 301. [Order PL 174, § 4-16-240, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-245
Contingent feesRule 302. [Order PL 174, § 4-16-245, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-250
EncroachmentRule 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 employmentRule 402. [Order PL 174, § 4-16-255, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-260
Acts discreditableRule 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 advertisingRule 502. [Order PL 174, § 4-16-265, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-270
CommissionsRule 503. [Order PL 174, § 4-16-270, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-275
Incompatible occupationsRule 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 nameRule 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 101Independence. [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 102Integrity 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 103Commissions. [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 104Contingent 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 105Incompatible 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 201Competence. [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 202Auditing 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 203Accounting 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 204Forecasts. [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 301Confidential 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 302Records. [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 401Discreditable 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 402Acting 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 403Advertising. [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 404Solicitation. [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 405Form 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 406Firm 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 407Communications. [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 requirementsAmount. [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 requirementsEffective 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 requirementsExceptions. [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 requirementsExceptions. [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 programPrimary 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 programBasic 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 programApproved 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 programIndividual 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 programPublished 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 reportingStatement 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 RECORDSDISCLOSURE
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 formAppendix 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 certificateEducation 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 examApplication. [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 examPolicy 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 practiceIndividual. [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 practiceFirms. [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 proceduresInvestigations. [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 proceduresHearings 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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 conductPreamble. [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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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 examinationContent. [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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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 stateHow 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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 holderPrior to July 1, 2001, I held a licenseHow 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.] Decodified and amended 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.