Chapter 4-30 WAC:

Complete ChapterHTML PDF

Including dispositions

Chapter 4-30 WAC

GENERAL PROVISIONS

WAC Sections

DEFINITIONS
HTML PDF	4-30-010	Definitions.
BOARD ADMINISTRATION
HTML PDF	4-30-020	Authority and purpose of the board's rules.
HTML PDF	4-30-022	Meetings and officers.
HTML PDF	4-30-024	Public records.
HTML PDF	4-30-026	How can I contact the board?
HTML PDF	4-30-028	Formal adjudicative proceedings and brief adjudicative proceedings before the board.
HTML PDF	4-30-030	Communicating with the board and staff.
HTML PDF	4-30-032	Change of address.
HTML PDF	4-30-034	Responding to board inquiries.
HTML PDF	4-30-036	Enforcement actions reportable to the board.
HTML PDF	4-30-038	Fees.
ETHICS AND PROHIBITED PRACTICES
HTML PDF	4-30-040	Integrity and objectivity.
HTML PDF	4-30-042	Independence.
HTML PDF	4-30-044	Contingent fees.
HTML PDF	4-30-045	Commission and referral fees.
HTML PDF	4-30-046	General standards.
HTML PDF	4-30-048	Compliance with standards.
HTML PDF	4-30-049	Accounting principles.
HTML PDF	4-30-050	Confidential client information.
HTML PDF	4-30-052	Acts discreditable.
HTML PDF	4-30-053	Client record requests.
HTML PDF	4-30-054	Advertising and other forms of solicitation.
HTML PDF	4-30-056	Form of organization and name.
HTML PDF	4-30-058	Other authorized titles.
UNIFORM CPA EXAMINATION
HTML PDF	4-30-060	Education requirements.
HTML PDF	4-30-062	Applying to take the CPA examination.
HTML PDF	4-30-064	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
HTML PDF	4-30-070	Experience requirements.
HTML PDF	4-30-072	What are the responsibilities of a verifying CPA?
WASHINGTON RESIDENT INDIVIDUAL LICENSING
HTML PDF	4-30-080	Initial individual CPA license requirements.
HTML PDF	4-30-082	Certificate holder applying for initial licensure.
HTML PDF	4-30-084	Converting from certificate to license.
HTML PDF	4-30-088	Military service.
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY
HTML PDF	4-30-090	Practice privileges.
HTML PDF	4-30-092	How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
HTML PDF	4-30-094	Renewals.
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY
HTML PDF	4-30-100	Reciprocity for accountants from foreign countries.
HTML PDF	4-30-102	Initial Washington state license requirements for application through foreign reciprocity.
CPA FIRM ORGANIZATION AND OWNERSHIP
HTML PDF	4-30-110	What are the allowable legal forms of organization and ownership requirements for a CPA firm?
FIRM LICENSING REQUIREMENTS
HTML PDF	4-30-112	In state and out-of-state firm licensing requirements.
HTML PDF	4-30-114	Application for and maintenance of a firm license.
HTML PDF	4-30-116	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
HTML PDF	4-30-120	Converting license status from inactive to active.
HTML PDF	4-30-122	Renewal out of retirement.
HTML PDF	4-30-124	Reinstatements.
HTML PDF	4-30-126	Reinstatement of a revoked or suspended license or registration as a resident nonlicensee firm owner.
CONTINUING COMPETENCY
HTML PDF	4-30-130	Quality assurance review (QAR) requirements for licensed CPA firms.
HTML PDF	4-30-132	Qualifying continuing professional education (CPE) activities.
HTML PDF	4-30-133	Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit.
HTML PDF	4-30-134	Continuing professional education (CPE) requirements.
HTML PDF	4-30-136	Reporting continuing professional education (CPE) to the board.
HTML PDF	4-30-138	Continuing professional education (CPE) documentation requirements.
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT
HTML PDF	4-30-140	Disciplinary authority and process.
HTML PDF	4-30-142	Disciplinary actions.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE


4-30-051	Client records. [Statutory Authority: RCW 18.04.055 and 2017 c 304. WSR 18-04-071, § 4-30-051, filed 2/2/18, effective 3/5/18. Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), and 18.04.405(1). WSR 11-06-062, § 4-30-051, filed 3/2/11, effective 4/2/11.] Repealed by WSR 23-04-088, filed 1/31/23, effective 3/3/23. Statutory Authority: RCW 18.04.055.
4-30-104	How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? [Statutory Authority: RCW 18.04.183, 18.04.215(2). WSR 10-24-009, amended and recodified as § 4-30-104, filed 11/18/10, effective 12/19/10; 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.] Repealed by WSR 24-04-024, filed 1/29/24, effective 7/1/24. Statutory Authority: RCW 18.04.055.