| DEFINITIONS | |
| 4-25-400 | What is the authority for and the purpose of the board's rules? |
| 4-25-410 | Definitions. |
| ADMINISTRATION | |
| 4-25-510 | What is the board's meeting schedule and how are officers elected? |
| 4-25-520 | What public records does the board maintain? |
| 4-25-521 | How can I contact the board? |
| 4-25-530 | Fees. |
| 4-25-540 | What rules govern the proceedings before the board? |
| 4-25-550 | Do I need to notify the board if I change my address? |
| 4-25-551 | Must I respond to inquiries from the board? |
| ETHICS AND PROHIBITED PRACTICES | |
| 4-25-610 | Which rules govern the conduct of CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners? |
| 4-25-620 | What are the requirements concerning integrity and objectivity? |
| 4-25-622 | When is independence required? |
| 4-25-626 | What restrictions govern commissions, referral, and contingent fees? |
| 4-25-630 | What are the requirements concerning competence? |
| 4-25-631 | Compliance is required with which rules, regulations and professional standards? |
| 4-25-640 | What are the requirements concerning records and clients confidential information? |
| 4-25-650 | What acts are considered discreditable? |
| 4-25-660 | What are the limitations on advertising and other forms of solicitation? |
| 4-25-661 | What are the limitations regarding individual and firm names? |
| 4-25-670 | What enforcement actions must be reported to the board? |
| ENTRY REQUIREMENTS | |
| 4-25-710 | What are the education requirements to qualify to apply for the CPA examination? |
| 4-25-720 | How do I apply to take the CPA examination? |
| 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? |
| 4-25-730 | What are the experience requirements in order to obtain a CPA license? |
| 4-25-735 | How does a CPA-Inactive certificateholder apply for licensure? |
| 4-25-745 | How do I apply for an initial individual CPA license? |
| 4-25-746 | How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? |
| 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? |
| 4-25-750 | What are the CPA firm licensing requirements? |
| 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? |
| 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? |
| 4-25-781 | What are the rules governing reciprocity for accountants from foreign countries? |
| 4-25-782 | How do I apply for an initial Washington state license through foreign reciprocity? |
| 4-25-783 | How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? |
| 4-25-790 | How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| 4-25-791 | I am a CPA-Inactive certificateholder -- Prior to July 1, 2001, I held a license -- How do I apply to return to my previous status as a licensee? |
| 4-25-792 | How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| 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 certificateholder? |
| 4-25-795 | How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| CONTINUING COMPETENCY | |
| 4-25-820 | What are the requirements for participating in quality assurance review (QAR)? |
| 4-25-830 | What are the CPE requirements for individuals? |
| 4-25-831 | What are the program standards for CPE? |
| 4-25-832 | How do I report my CPE to the board? |
| 4-25-833 | What documentation must I retain to support my eligibility for CPE credits? |
| ENFORCEMENT | |
| 4-25-910 | What are the bases for the board to impose discipline? |
| 4-25-930 | Does the board authorize the use of any other titles or designations? |
| 4-25-010 | Preamble. [Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-010, filed 10/10/83.] Repealed by 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). 92-20-103, § 4-25-020, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055. 84-06-021 (Order ACB 107), § 4-25-020, filed 2/29/84. Statutory Authority: RCW 18.04.070. 83-22-032 (Order ACB 105), § 4-25-020, filed 10/26/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-030, filed 10/10/83.] Repealed by 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). 92-20-104, § 4-25-040, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055(9). 91-24-027, § 4-25-040, filed 11/26/91, effective 12/27/91. Statutory Authority: RCW 18.04.065. 89-19-004 (Order ACB-192), § 4-25-040, filed 9/7/89, effective 10/8/89; 89-03-062 (Order ACB-165), § 4-25-040, filed 1/17/89; 87-19-117 (Order ACB-135), § 4-25-040, filed 9/21/87. Statutory Authority: RCW 18.04.055. 85-24-026 (Order ACB 115), § 4-25-040, filed 11/26/85. Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-040, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-060, filed 10/10/83.] Repealed by 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. 93-22-044, § 4-25-080, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-080, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-100, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-120, filed 10/10/83.] Repealed by 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. 83-22-032 (Order ACB 105), § 4-25-130, filed 10/26/83.] Repealed by 93-22-074, filed 11/1/93, effective 12/2/93. Statutory Authority: RCW 18.04.055. |
| 4-25-140 | CPA certificate -- Education requirements. [Statutory Authority: RCW 18.04.055(9). 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)]. 87-04-051 (Order ACB-126), § 4-25-140, filed 2/4/87. Statutory Authority: RCW 18.04.055. 85-11-013 (Order ACB 111), § 4-25-140, filed 5/8/85. Statutory Authority: RCW 18.04.070. 83-22-032 (Order ACB 105), § 4-25-140, filed 10/26/83.] Repealed by 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-141 | CPA exam -- Application. [Statutory Authority: RCW 18.04.055 (1) and (11). 92-20-105, § 4-25-141, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.105. 87-15-072 (Order ACB 134), § 4-25-141, filed 7/17/87. Statutory Authority: RCW 18.04.070. 83-22-032 (Order ACB 105), § 4-25-141, filed 10/26/83.] Repealed by 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-142 | CPA exam -- Policy on cheating. [Statutory Authority: RCW 18.04.055(9). 88-05-015 (Order ACB-145), § 4-25-142, filed 2/11/88.] Repealed by 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-180 | Permits to practice -- Individual. [Statutory Authority: RCW 18.04.070. 83-22-032 (Order ACB 105), § 4-25-180, filed 10/26/83.] Repealed by 89-03-062 (Order ACB-165), filed 1/17/89. |
| 4-25-181 | Experience. [Statutory Authority: RCW 18.04.070. 83-22-032 (Order ACB 105), § 4-25-181, filed 10/26/83.] Repealed by 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. 83-22-032 (Order ACB 105), § 4-25-182, filed 10/26/83.] Repealed by 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. 83-22-032 (Order ACB 105), § 4-25-183, filed 10/26/83.] Repealed by 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. 83-22-032 (Order ACB 105), § 4-25-184, filed 10/26/83.] Repealed by 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. 87-19-118 (Order ACB-136), § 4-25-185, filed 9/21/87.] Repealed by 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. 87-19-118 (Order ACB-136), § 4-25-186, filed 9/21/87.] Repealed by 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. 87-19-118 (Order ACB-136), § 4-25-187, filed 9/21/87.] Repealed by 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. 87-19-118 (Order ACB-136), § 4-25-188, filed 9/21/87.] Repealed by 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). 91-21-005, § 4-25-190, filed 10/3/91, effective 11/3/91. Statutory Authority: RCW 18.04.215 (1)(a). 88-06-021 (Order ACB-146), § 4-25-190, filed 2/25/88.] Repealed by 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. 89-03-062 (Order ACB-165), § 4-25-191, filed 1/17/89.] Repealed by 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-220 | Permits to practice -- Firms. [Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-220, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-260, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-270, filed 10/10/83.] Repealed by 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). 87-03-040 (Order ACB-128), § 4-25-280, filed 1/16/87.] Repealed by 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-300 | Enforcement procedures -- Investigations. [Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-300, filed 10/10/83.] Repealed by 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055. |
| 4-25-320 | Enforcement procedures -- Hearings by the board. [Statutory Authority: RCW 18.04.070. 83-21-030 (Order ACB 104), § 4-25-320, filed 10/10/83.] Repealed by 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. 83-21-030 (Order ACB 104), § 4-25-360, filed 10/10/83.] Repealed by 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055. |
| 4-25-511 | Confidential information. [Statutory Authority: RCW 18.04.055. 93-12-076, § 4-25-511, filed 5/27/93, effective 7/1/93.] Repealed by 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055. |
| 4-25-522 | Operations and procedures. [Statutory Authority: RCW 18.04.055(1). 94-02-068, § 4-25-522, filed 1/4/94, effective 2/4/94.] Repealed by 00-11-069, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055. |
| 4-25-600 | Rules of professional conduct -- Preamble. [Statutory Authority: RCW 18.40.055 [18.04.055]. 93-22-046, § 4-25-600, filed 10/28/93, effective 11/28/93.] Repealed by 01-22-036, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055(2). |
| 4-25-625 | Commissions and referral fees. [Statutory Authority: RCW 18.04.055. 94-23-069, § 4-25-625, filed 11/15/94, effective 12/16/94.] Repealed by 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2). |
| 4-25-627 | Contingent fees. [Statutory Authority: RCW 18.04.055. 94-23-069, § 4-25-627, filed 11/15/94, effective 12/16/94.] Repealed by 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2). |
| 4-25-722 | CPA examination -- Content. [Statutory Authority: RCW 18.04.055 and 18.04.105. 96-12-062, § 4-25-722, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. 93-22-047, § 4-25-722, filed 10/28/93, effective 11/28/93.] Repealed by 01-11-128, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055(11). |
| 4-25-740 | CPA certificate and license. [Statutory Authority: RCW 18.04.215. 93-12-067, § 4-25-740, filed 5/27/93, effective 7/1/93.] Repealed by 99-18-114, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.105. |
| 4-25-755 | Temporary permits. [Statutory Authority: RCW 18.04.055(11). 93-12-066, § 4-25-755, filed 5/27/93, effective 7/1/93.] Repealed by 01-22-036, filed 10/30/01, effective 12/1/01. |
| 4-25-756 | I am licensed in another state -- How 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). 05-01-135, § 4-25-756, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.350(2). 02-04-064, § 4-25-756, filed 1/31/02, effective 3/15/02.] Repealed by 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). 93-12-065, § 4-25-760, filed 5/27/93, effective 7/1/93.] Repealed by 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. 99-18-119, § 4-25-780, filed 9/1/99, effective 1/1/00; 94-10-039, § 4-25-780, filed 4/29/94, effective 5/30/94.] Repealed by 00-11-075, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(11) and18.04.183 . |
| 4-25-810 | Continuing professional education (CPE) -- Who must have CPE. [Statutory Authority: RCW 18.04.055(7) and18.04.215 (4). 98-12-051, § 4-25-810, filed 5/29/98, effective 1/1/99. Statutory Authority: RCW 18.04.055. 94-02-072, § 4-25-810, filed 1/4/94, effective 2/4/94.] Repealed by 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. 94-02-072, § 4-25-811, filed 1/4/94, effective 2/4/94.] Repealed by 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. 94-02-072, § 4-25-812, filed 1/4/94, effective 2/4/94.] Repealed by 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. 94-02-072, § 4-25-813, filed 1/4/94, effective 2/4/94.] Repealed by 99-23-050, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055 and 18.04.105. |
| 4-25-920 | Hearings by the board. [Statutory Authority: RCW 34.05.220 and 18.04.055. 94-02-069, § 4-25-920, filed 1/4/94, effective 2/4/94.] Repealed by 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055. |