WAC 4-25-620   What are the requirements concerning integrity and objectivity?  When offering or performing services, CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners must:

     • Remain honest and objective;

     • Not misrepresent facts;

     • Not subordinate their judgment to others; and

     • Remain free of conflicts of interest unless such conflicts are specifically permitted by board rule or professional standards listed in WAC 4-25-631.

     If the language of the professional standards listed in WAC 4-25-631 differ from or conflict with specific board rules, board rules prevail.



[Statutory Authority: RCW 18.04.055(2). 05-01-137, § 4-25-620, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-620, filed 1/31/02, effective 3/15/02; 98-12-048, § 4-25-620, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. 93-22-046, § 4-25-620, filed 10/28/93, effective 11/28/93.]