HTML has links - PDF has Authentication

Chapter 4-30 WAC

Last Update: 10/24/19

GENERAL PROVISIONS

WAC Sections

DEFINITIONS
HTMLPDF4-30-010Definitions.
BOARD ADMINISTRATION
HTMLPDF4-30-020What are the authority for and the purpose of the board's rules?
HTMLPDF4-30-022What is the board's meeting schedule and how are officers elected?
HTMLPDF4-30-024Public records.
HTMLPDF4-30-026How can I contact the board?
HTMLPDF4-30-028What rules govern the proceedings before the board?
HTMLPDF4-30-030What are the requirements for communicating with the board and staff?
HTMLPDF4-30-032Do I need to notify the board if I change my address?
HTMLPDF4-30-034Must I respond to inquiries from the board?
HTMLPDF4-30-036What enforcement actions must be reported to the board?
HTMLPDF4-30-038Fees.
ETHICS AND PROHIBITED PRACTICES
HTMLPDF4-30-040What are the requirements concerning integrity and objectivity?
HTMLPDF4-30-042When is independence required?
HTMLPDF4-30-044What restrictions govern commissions, referral, and contingent fees?
HTMLPDF4-30-046What are the requirements concerning competence?
HTMLPDF4-30-048Compliance is required with which rules, regulations and professional standards?
HTMLPDF4-30-050Records and clients confidential information.
HTMLPDF4-30-051Client records.
HTMLPDF4-30-052What acts are considered discreditable?
HTMLPDF4-30-054What are the limitations on advertising and other forms of solicitation?
HTMLPDF4-30-056What are the limitations regarding individual and firm names?
HTMLPDF4-30-058Does the board authorize the use of any other titles or designations?
UNIFORM CPA EXAMINATION
HTMLPDF4-30-060What are the education requirements to qualify to apply for the CPA examination?
HTMLPDF4-30-062Applying to take the CPA examination.
HTMLPDF4-30-064What 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
HTMLPDF4-30-070What are the experience requirements in order to obtain a CPA license?
HTMLPDF4-30-072What are the responsibilities of a verifying CPA?
WASHINGTON RESIDENT INDIVIDUAL LICENSING
HTMLPDF4-30-080How do I apply for an initial individual CPA license?
HTMLPDF4-30-082How does a CPA-Inactive certificate holder apply for licensure?
HTMLPDF4-30-088What is the effect on a Washington individual licensee or CPA-inactive certificateholder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty?
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY
HTMLPDF4-30-090Must 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?
HTMLPDF4-30-092How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
HTMLPDF4-30-094How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY
HTMLPDF4-30-100What are the rules governing reciprocity for accountants from foreign countries?
HTMLPDF4-30-102How do I apply for an initial Washington state license through foreign reciprocity?
HTMLPDF4-30-104How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?
CPA FIRM ORGANIZATION AND OWNERSHIP
HTMLPDF4-30-110What are the allowable legal forms of organization and ownership requirements for a CPA firm?
FIRM LICENSING REQUIREMENTS
HTMLPDF4-30-112Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
HTMLPDF4-30-114How do I apply for and maintain a firm license?
HTMLPDF4-30-116How 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
HTMLPDF4-30-120I 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?
HTMLPDF4-30-122If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement?
HTMLPDF4-30-124How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
HTMLPDF4-30-126How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
CONTINUING COMPETENCY
HTMLPDF4-30-130Quality assurance review (QAR) requirements for licensed CPA firms.
HTMLPDF4-30-132Qualifying continuing professional education (CPE) activities.
HTMLPDF4-30-133Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit.
HTMLPDF4-30-134Continuing professional education (CPE) requirements.
HTMLPDF4-30-136Reporting continuing professional education (CPE) to the board.
HTMLPDF4-30-138Continuing professional education (CPE) documentation requirements.
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT
HTMLPDF4-30-140Disciplinary authority and process.
HTMLPDF4-30-142What are the bases for the board to impose discipline?
Site Contents
Selected content listed in alphabetical order under each group